North Macedonia
Southern Europe · MK · 43 生效条约伙伴
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%.
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.
税务信息
| 企业所得税 | 10% |
| 个人所得（最高税率） | 10% |
| 资本利得 | 10% |
| 增值税/商品及服务税（标准） | 18% |
| 税收制度 | worldwide |
| 居住门槛 | 183 天 |
| 离境税 | 不 |
税务居民身份
- 北马其顿永久居留权
- 北马其顿的临时居留（包括通过居留许可）
- 在北马其顿共和国境内连续或有间断地居住满12个月中的183天或以上
税务居民身份与拥有永久/临时住所或在任何12个月内居住超过183天有关，与国籍或长期居住地规则无关，并且没有特定的税务退出程序，因此停止税务居民身份主要是停止居住和减少停留天数的问题。