🇲🇰 North Macedonia
MK / MKD #145
Nomad Score
62.0
Cities
8
Currency
MKD
🇲🇰 NORTH MACEDONIA TAX PROFILE
Data year: 2025
Tax System
Worldwide
Flat 10% on most income.
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.
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
📊 INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| MKD 0 | and above | 10.0% | -- |
🏠 TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if domicile or present 183+ days
Exit Tax
No
CFC Rules
No
📅 FILING INFORMATION
Fiscal Year
01-01 – 12-31
Filing Deadline
March 15
📚 SOURCES
-
PwC North Macedonia Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, DDV, social security
🔗 RELATED
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