Europe
North Macedonia: tax at a glance
A flat 10% on both personal and corporate income, with corporate tax levied largely on distributions, and a low 18% VAT.
Worldwide (residence-based)
Last verified
Ways to relocate to North Macedonia
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 10%Personal income has been taxed at a flat 10% since 2023.
- Corporate income
- 10%
- Capital gains
- 15% (real estate and share gains, with holding-period exemptions)
- VAT / DDV
- 18%
- Dividends (WHT)
- 10%
- Interest (WHT)
- 10%
- Royalties (WHT)
- 10%
- Social security (employee)
- ~28%, all paid by the employee out of gross pay
- Social security (employer)
- 0%
- Wealth tax
- None
- Inheritance / estate
- 2-5%, though first-order heirs are exempt
- Property tax
- Property tax of 0.1-0.2%, set by municipalities
- Other
- Corporate tax becomes due only when profits are distributed
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
A special regime for new arrivals
The exemption on securities held over two years is the standout feature. There is no dedicated expatriate or non-dom regime.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.