Tax Map · Relocation rankings

Tax residency in North Macedonia

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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

Based on official government/immigration materials, North Macedonia does not appear to have a dedicated residence-by-investment or digital-nomad route; foreign individuals typically need a standard temporary residence basis such as employment, business, or other permitted grounds.

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.

“Personal income tax shall be applied to any resident of the Republic of North Macedonia, on the income earned in the country and abroad. A resident, in terms of this Law, shall be any individual who has a permanent or temporary residence on the territory of the Republic of North Macedonia. The individual has a residence if he is resident in the country continuously, or with interruptions, for 183 or more days in any 12-month period on the territory of the Republic of North Macedonia. A foreign tax resident is any individual who is not a Macedonian tax resident. There are no specific tax exit procedures in North Macedonia, since the generated income along with the personal income tax must be paid through EPDD application of Public Revenue Office.” — Public Revenue Office of the Republic of North Macedonia

Estimate — confirm against the linked sources. See methodology.