Company Formation in North Macedonia

Scope and entity choice

For 2026, establish the actual entity and activity before using a tax rate. Invest North Macedonia's registration guidance identifies ordinary LLC, joint-stock, partnership and sole-trader routes through the Central Registry. A sole trader's business income follows PIT Law arts. 19–30; a resident legal person's profits follow Profit Tax Law arts. 4–19. Registration is not proof that all sector permissions or a tax exemption exist.

Ordinary LLC capital and evidence

The ordinary LLC (DOO, or DOOEL for a single member) has one to fifty members under Trade Companies Law art. 167. Art. 172 prescribes at least EUR 5,000 capital in MKD equivalent using its National Bank exchange-date rule. This is ordinary LLC capital, not a registration fee. The current investment authority guidance corroborates that ordinary route. Do not apply it as the capital requirement for every regulated or simplified company form. A joint-stock company (AD) needs at least EUR 25,000 capital when founded simultaneously, or EUR 50,000 when founded successively through a public subscription, unless another law sets a different minimum; each share has a nominal value of at least EUR 1 (Trade Companies Law art. 273).

Prepare the constitution and founding member statement/agreement, owner identity or corporate-status evidence, local registered seat, activity, managers and representation, and the capital/contribution evidence appropriate to the actual form. Trade Companies Law arts. 170–175 address formation, constitutional content and contributions. Keep capital promised, capital paid and ownership interests separate in the records. This skill makes no blanket deferred-capital payment promise; establish the operative requirement for the actual chosen route.

Registration and operating handover

The official registration guidance describes the Central Registry's one-stop system and electronic registration. Retain the registry decision, tax identifier, constitution, current ownership/manager data and any activity-specific permission. The guidance identifies regulated sectors needing separate permits. Do not treat a quoted service estimate as a statutory registration deadline or a guarantee. This skill does not state a fee or universal incorporation turnaround.

Before the first transaction or engagement, hand over:

• The actual taxpayer and form to corporate profit tax or individual business income tax, including books, first-year advances and annual balances.
• Expected supplies, imports and foreign services to VAT; incorporation itself is not the VAT-registration test.
• Employees, self-employed principals and directors to social contributions and payroll, with their actual insured status.
• Related parties and foreign contracts to transfer pricing and cross-border tax, including WHT and treaty paperwork.

Record each regime's registration/form/deadline independently. The current computational skills govern the numbers; an incorporation summary does not replace them or settle their expressly unconfirmed cases.

Ask before selecting a form

• What exact activity, regulated sector and operating location are proposed?
• Who are the legal/beneficial owners, managers and actual income earners?
• What cash/in-kind capital and ownership arrangements will be registered?
• Will there be employees, an uninsured director, foreign contracts or related parties?
• Are a simplified form, incentive regime, branch or cross-border reorganisation being considered, requiring separate statutory conditions?

Sources

Official source	URL	Read on
Securities regulator's Trade Companies Law compilation, ordinary LLC arts. 167, 170–175; AD art. 273	https://www.sec.gov.mk/Files/Attachments/zakon%20za%20trgovski%20drustva%20k.pdf	2026-10-30
Invest North Macedonia, current ordinary registration guidance	https://investnorthmacedonia.gov.mk/registering-a-company/	2026-10-24
PIT Law arts. 19–30, independent-business taxpayer	https://www.ujp.gov.mk/files/attachment/0000/1466/ZAKON_ZA_DANOKOT_NA_LICEN_DOHOD_-_Azuriran_so_Sl.vesnik____274___od_20.12.2022.pdf	2026-10-24; 2026-10-30 (web.archive.org copy, UJP site offline)
Profit Tax Law arts. 4–19, legal-person/PE taxpayer	https://www.ujp.gov.mk/files/attachment/0000/0965/Zakon_za_danok_na_dobivka_199_2023.pdf	2026-10-24; 2026-10-30 (web.archive.org copy, UJP site offline)

Not yet confirmed: specialist simplified-company capital/payment conditions, current registration fees and regulated-sector requirements are outside this ordinary entity-choice scope. Obtain their operative sources for the actual application. This skill supplies no professional attestation or filing approval.