Source-cited draft: company formation & entity choice for North Macedonia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Limited liability company (DOO)
Most common form; 1–50 shareholders, liability limited to contributionsLaw on Trade Companies (https://investnorthmacedonia.gov.mk/registering-a-company/)
Single-member LLC (DOOEL)
Single-shareholder variant of the DOOLaw on Trade Companies
Joint-stock company (AD)
Public/private joint-stock company, used for larger venturesLaw on Trade Companies
Other forms
Sole proprietor (trgovec poedinec), general partnership (JTD), limited partnership (KD), and branch of a foreign companyLaw on Trade Companies
Minimum share capital (DOO)
EUR 5,000 (in MKD equivalent)Law on Trade Companies (https://companyformationmacedonia.com/set-up-doo-company-macedonia/)
Capital payment timing
Share capital need not be deposited immediately; it may be paid in within one year of incorporation (approx — confirm)Law on Trade Companies
Simplified LLC minimum capital
EUR 1 simplified limited liability company is available (with statutory restrictions, e.g. reserve build-up) (approx — confirm)Law on Trade Companies (2021 amendments)
Minimum share capital (AD / joint-stock)
EUR 25,000 for non-public; EUR 50,000 for public offering (approx — confirm)Law on Trade Companies
Registration body
Central Registry of the Republic of North Macedonia (one-stop-shop)Law on the One-Stop-Shop System and Trade Register (https://investnorthmacedonia.gov.mk/registering-a-company/)
Incorporation timeline
Registration can be completed within hours through the one-stop-shop; typically 2–3 business days in practiceLaw on the One-Stop-Shop System and Trade Register (https://investnorthmacedonia.gov.mk/registering-a-company/)
Core incorporation documents
Articles of Association and Memorandum/Statement of Establishment, shareholder ID, and registered addressLaw on Trade Companies
Core annual compliance
Annual financial statements filed with the Central Registry, annual profit-tax return, and ongoing monthly VAT and payroll (MPIN) filingsLaw on Trade Companies / Law on Accounting
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Most businesses in North Macedonia operate as a limited liability company (DOO). Companies are registered through the Central Registry's one-stop-shop, which can complete registration quickly.
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Other North Macedonia computations in the OpenAccountants Tax Library.