🇲🇰 North Macedonia Tax Guide - Income Tax, Corporate Tax & Special Regimes

🇲🇰 North Macedonia MK / MKD #145

Nomad Score 60.0

Cities 8

Region Central European Free Trade Agreement, Slavic Countries, Europe, Europe, Southeast Europe

Currency MKD

🇲🇰 NORTH MACEDONIA TAX PROFILE

Data year: 2025

Tax System Worldwide
Flat 10% on most income.

Top PIT Rate 10.0%

Corporate Tax Rate 10.0%

DDV 18.0%

Capital Gains Tax 10.0%
10% flat on capital gains.

Social Security (Employee) 0.0%

Social Security (Employer) 28.0%

Dividend Withholding 10.0%

Interest Withholding 10.0%

Royalty Withholding 10.0%

Inheritance Tax 5.0%

Treaty Count 48

Tax Authority: Public Revenue Office (website)

Personal income

Bracket Min	Bracket Max	Rate %	USD Equivalent
MKD 0	and above	10.0%	--

Local currency: MKD

Days Threshold 183 days

Residency Rules Resident if domicile or present 183+ days

Exit Tax No

CFC Rules No

Fiscal Year 01-01 – 12-31

Filing Deadline March 15

PwC North Macedonia Tax Summary (accessed Mar 23, 2026)
PIT, CIT, DDV, social security