Crypto tax in North Macedonia
How is cryptocurrency taxed in North Macedonia?
Cryptocurrency is classified as income and taxed at a 10% rate. Long-term gains are not exempt.
Common questions
- What is the tax rate on cryptocurrency in North Macedonia?
- Cryptocurrency is taxed as income at a headline rate of 10%.
- Are long-term cryptocurrency gains exempt from tax in North Macedonia?
- No, long-term cryptocurrency gains are not exempt from tax in North Macedonia.
- Does North Macedonia tax worldwide income?
- North Macedonia operates a worldwide tax system.
Crypto in North Macedonia is taxed as ordinary income.
Treatment
taxed as ordinary income
Long-term
Still taxed
Headline rate
10%
For an individual in North Macedonia, crypto gains fall into general personal income (or capital gains) taxation with no holding-period exemption, and are typically taxed at a flat 10% when treated as capital income or capital gains.
“Generally, the following types of income realised in the country and abroad are subject to Macedonian taxation: income from work; income from self-employment; royalties; income from sale of own agricultural products; income from intellectual property rights; income from lease and sub-lease of movables and immovable property; income from capital; capital gains; gains from games of chance; income from insurance; and other income not mentioned above.[8]” — Public Revenue Office of the Republic of North Macedonia (Публички Приходи / Управа за јавни приходи)
Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.