Top income tax
10.0%
Worldwide system
Corporate tax
10.0%
DDV
18.0%
standard rate
Tax residency
183 days
48 tax treaties
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
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| 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