- Income tax brackets updated
2026 refresh: verification date, data year, social security rates/cap, filing deadline, treaty count, participation exemption, brackets, sources, and notes (ujp.gov.mk) Source
MK
North Macedonia
Southeast Europe
MKD
MK · MKD · #145 · 8 cities
Nomad score
60/100
Compare
Top income tax
10.0%
Worldwide system
Corporate tax
10.0%
DDV
18.0%
standard rate
Tax residency
183 days
49 tax treaties
North Macedonia tax profile
Data year: 2026
- Tax system
- Worldwide Residents are taxed on worldwide income at a flat 10% on most categories; gambling winnings are taxed at 15%.
- Top PIT rate
- 10.0%
- Corporate tax rate
- 10.0%
- DDV
- 18.0%
- Capital gains tax
- 10.0% 10% on most capital gains; 0% on gains from sale of securities or investment-fund shares held longer than two years.
- Social security (employee)
- 28.0%
- Social security (employer)
- 0.0%
- Social security cap (annual)
- MKD 13,275,072
- Dividend withholding
- 10.0%
- Interest withholding
- 10.0%
- Royalty withholding
- 10.0%
- Inheritance tax
- 5.0%
- Treaty count
- 49
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| MKD 0 | and above | 10.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| MKD 0 | and above | 10.0% |
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| MKD 0 | MKD 13,275,072 | 28.0% |
Tax flags
Participation Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident with permanent or temporary residence, including presence continuously or intermittently for 183+ days in any 12-month period (treaty tie-breakers apply where relevant).
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- May 31
Sources
- Public Revenue Office (UJP) — social contribution rates (accessed Oct 9, 2026) 2026 average salary; pension/health/unemployment contribution rates from 1 July 2026; monthly contribution ceiling (16 average salaries)
- Public Revenue Office (UJP) — personal tax allowance 2026 (accessed Oct 9, 2026) MKD 131,184 annual / MKD 10,932 monthly personal allowance on employment income
- Public Revenue Office (UJP) — personal income tax (accessed Oct 9, 2026) 10% PIT rate; advance e-PPD filing rules
- PwC North Macedonia Tax Summary (accessed Oct 9, 2026) PIT/CIT/DDV, withholding, residency, filing, inheritance, participation exemption, treaty list
Change history
-
-
- Income tax brackets updated
2026 refresh: verification date, data year, social security rates/cap, filing deadline, treaty count, participation exemption, brackets, sources, and notes (ujp.gov.mk) Source
-
- Income tax brackets updated
2026 refresh: verification date, data year, social security rates/cap, filing deadline, treaty count, participation exemption, brackets, sources, and notes (ujp.gov.mk) Source
-
- Income tax brackets updated
2026 refresh: verification date, data year, social security rates/cap, filing deadline, treaty count, participation exemption, brackets, sources, and notes (ujp.gov.mk) Source
-
- Income tax brackets updated
2026 refresh: verification date, data year, social security rates/cap, filing deadline, treaty count, participation exemption, brackets, sources, and notes (ujp.gov.mk) Source
-
- Income tax brackets updated
2026 refresh: verification date, data year, social security rates/cap, filing deadline, treaty count, participation exemption, brackets, sources, and notes (ujp.gov.mk) Source
-
- Income tax brackets updated
2026 refresh: verification date, data year, social security rates/cap, filing deadline, treaty count, participation exemption, brackets, sources, and notes (ujp.gov.mk) Source
-
- Income tax brackets updated
2026 refresh: verification date, data year, social security rates/cap, filing deadline, treaty count, participation exemption, brackets, sources, and notes (ujp.gov.mk) Source
-
- Income tax brackets updated
2026 refresh: verification date, data year, social security rates/cap, filing deadline, treaty count, participation exemption, brackets, sources, and notes (ujp.gov.mk) Source
-
- Income tax brackets updated
2026 refresh: verification date, data year, social security rates/cap, filing deadline, treaty count, participation exemption, brackets, sources, and notes (ujp.gov.mk) Source