Tax Map · 搬迁排名

North Macedonia 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

通常在一年内居住 183 天以上 — 或以下任何一项：

• 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

根据政府/移民官方材料，北马其顿似乎没有专门的投资居留或数字游民途径；外国个人通常需要标准的临时居留理由，例如就业、商业或其他允许的理由。

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。

“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

估算 — 与链接来源核实。 参见方法论。