North Macedonia
Southern Europe · MK · 43 treaties
What are the main tax rates in North Macedonia?
North Macedonia has a 10% personal income tax rate, a 10% corporate tax rate, and a 10% capital gains tax rate. The standard VAT rate is 18%.
Tax profile
| Corporate income tax | 10% |
| Withholding — dividends | 10% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 18% |
| Personal income (top rate) | 10% |
| Capital gains | 10% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in North Macedonia?
- You become a tax resident in North Macedonia after spending 183 days in the country.
- Does North Macedonia have an exit tax?
- North Macedonia does not have an exit tax.
- What is the tax treatment of cryptocurrency in North Macedonia?
- Cryptocurrency is taxed as income in North Macedonia at a rate of 10%, with no long-term exemption.
Tax residency
Easy to leaveWhat 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.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 10% | 10% | 10% |
| Austria | 15% | 0% | 0% |
| Azerbaijan | 8% | 8% | 8% |
| Belarus | 15% | 10% | 10% |
| Belgium | 15% | 10% | 10% |
| Bosnia and Herzegovina | 15% | 10% | 10% |
| Bulgaria | 15% | 10% | 10% |
| China | 5% | 10% | 10% |
| Taiwan | 10% | 10% | 10% |
| Croatia | 15% | 10% | 10% |
| Czechia | 15% | 0% | 10% |
| Denmark | 15% | 0% | 10% |
| Egypt | 10% | 10% | 10% |
| Estonia | 5% | 5% | 5% |
| Finland | 15% | 10% | 0% |
| France | 15% | 0% | 0% |
| Germany | 15% | 5% | 5% |
| Hungary | 15% | 0% | 0% |
| India | 10% | 10% | 10% |
| Iran | 10% | 10% | 10% |
| Ireland | 10% | 0% | 0% |
| Israel | 15% | 10% | 5% |
| Italy | 15% | 10% | 0% |
| Kazakhstan | 15% | 10% | 10% |
| Kosovo | 5% | 10% | 10% |
| Kuwait | 0% | 0% | 15% |
| Latvia | 10% | 5% | 10% |
| Lithuania | 10% | 10% | 10% |
| Luxembourg | 15% | 0% | 5% |
| Moldova | 10% | 5% | 10% |
| Morocco | 10% | 10% | 10% |
| Netherlands | 15% | 0% | 0% |
| Norway | 15% | 5% | 5% |
| Poland | 15% | 10% | 10% |
| Qatar | 0% | 0% | 5% |
| Romania | 5% | 10% | 10% |
| Russia | 10% | 10% | 10% |
| Saudi Arabia | 5% | 5% | 10% |
| Montenegro | — | — | — |
| Republic of Serbia | — | — | — |
| Slovakia | 5% | 10% | 10% |
| Slovenia | 15% | 10% | 10% |
| Spain | 15% | 5% | 5% |
| Sweden | 15% | 10% | 0% |
| Turkey | 10% | 10% | 10% |
| Ukraine | 15% | 10% | 10% |
| United Arab Emirates | 5% | 5% | 5% |
| United Kingdom | 15% | 10% | 0% |
| Vietnam | 15% | 10% | 10% |
| Switzerland | 15% | 10% | 0% |