North Macedonia

Southern Europe · MK · 43 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• permanent residence in North Macedonia
• temporary residence in North Macedonia (including via residence permit)
• presence in North Macedonia continuously or with interruptions for 183 or more days in any 12‑month period on the territory of North Macedonia

Tax residency is tied to having permanent/temporary residence or 183+ days in any 12‑month period, not to citizenship or long‑tail domicile rules, and there are no specific tax exit procedures, so stopping residency is mainly a matter of ceasing residence and reducing days of presence.

Source: Public Revenue Office of the Republic of North Macedonia

Tax treaty network (50)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.