OpenAccountants/North Macedonia/North Macedonia Corporate Income Tax

North Macedonia Corporate Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: corporate income tax for North Macedonia (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

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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Key figures — North Macedonia, 2025

Every figure is drawn from this Tax Guide and cited to its source.

Corporate profit tax rate

10% flatLaw on Profit TaxView source ↗

Tax base

Accounting profit adjusted for non-deductible expenses and other tax adjustments under the Profit Tax LawLaw on Profit Tax

Tax on non-deductible expenses

Non-deductible / non-business expenses are added to the tax base and effectively taxed at 10%Law on Profit Tax

Simplified small-taxpayer regime

Companies with annual revenue up to a statutory threshold may opt for a turnover-based tax (1% of total revenue) or remain exempt below the lower threshold ((approx — confirm))Law on Profit Tax

Withholding tax on dividends (to non-residents)

10% (reduced/eliminated under applicable double tax treaties) rateLaw on Profit TaxView source ↗

Withholding tax on interest (to non-residents)

10% (reduced/eliminated under applicable double tax treaties; government bond interest exempt) rateLaw on Profit TaxView source ↗

Withholding tax on royalties (to non-residents)

10% (reduced/eliminated under applicable double tax treaties) rateLaw on Profit TaxView source ↗

Dividends between resident companies

Dividends distributed between resident companies are generally not subject to withholding / profit tax in the hands of the resident recipient ((approx — confirm))Law on Profit Tax

Double tax treaty network

North Macedonia has double taxation treaties with around 49 countries; treaty rates range 0%–15% and require prior tax authority approval to applyApplicable Double Taxation TreatiesView source ↗

Annual profit-tax return deadline

By the end of February of the year following the tax year ((approx — confirm))Law on Profit TaxView source ↗

Advance payments

Corporate profit tax is paid in monthly advance instalments based on the prior year's liability, with a final settlement on the annual returnLaw on Profit Tax

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

Corporate profit tax rate and base

Corporate profit tax rate — 10% flat (Law on Profit Tax)

Corporate profit (income) tax is levied at a flat 10% on the adjusted accounting profit. North Macedonia historically also taxed certain non-deductible expenses and undistributed profit under a distribution-based mechanism, now narrowed.

Tax base — Accounting profit adjusted for non-deductible expenses and other tax adjustments under the Profit Tax Law (Law on Profit Tax)
Tax on non-deductible expenses — Non-deductible / non-business expenses are added to the tax base and effectively taxed at 10% (Law on Profit Tax)
Simplified small-taxpayer regime — Companies with annual revenue up to a statutory threshold may opt for a turnover-based tax (1% of total revenue) or remain exempt below the lower threshold ((approx — confirm)) (Law on Profit Tax)
Withholding tax on dividends (to non-residents) — 10% (reduced/eliminated under applicable double tax treaties) rate (Law on Profit Tax)
Withholding tax on interest (to non-residents) — 10% (reduced/eliminated under applicable double tax treaties; government bond interest exempt) rate (Law on Profit Tax)
Withholding tax on royalties (to non-residents) — 10% (reduced/eliminated under applicable double tax treaties) rate (Law on Profit Tax)
Dividends between resident companies — Dividends distributed between resident companies are generally not subject to withholding / profit tax in the hands of the resident recipient ((approx — confirm)) (Law on Profit Tax)
Double tax treaty network — North Macedonia has double taxation treaties with around 49 countries; treaty rates range 0%–15% and require prior tax authority approval to apply (Applicable Double Taxation Treaties)
Annual profit-tax return deadline — By the end of February of the year following the tax year ((approx — confirm)) (Law on Profit Tax)
Advance payments — Corporate profit tax is paid in monthly advance instalments based on the prior year's liability, with a final settlement on the annual return (Law on Profit Tax)

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Corporate profit tax rate and base

Corporate profit tax rate — 10% flat (Law on Profit Tax)

Tax base — Accounting profit adjusted for non-deductible expenses and other tax adjustments under the Profit Tax Law (Law on Profit Tax)

Tax on non-deductible expenses — Non-deductible / non-business expenses are added to the tax base and effectively taxed at 10% (Law on Profit Tax)

Simplified small-taxpayer regime — Companies with annual revenue up to a statutory threshold may opt for a turnover-based tax (1% of total revenue) or remain exempt below the lower threshold ((approx — confirm)) (Law on Profit Tax)

Withholding tax on dividends (to non-residents) — 10% (reduced/eliminated under applicable double tax treaties) rate (Law on Profit Tax)

Withholding tax on interest (to non-residents) — 10% (reduced/eliminated under applicable double tax treaties; government bond interest exempt) rate (Law on Profit Tax)

Withholding tax on royalties (to non-residents) — 10% (reduced/eliminated under applicable double tax treaties) rate (Law on Profit Tax)

Dividends between resident companies — Dividends distributed between resident companies are generally not subject to withholding / profit tax in the hands of the resident recipient ((approx — confirm)) (Law on Profit Tax)

Double tax treaty network — North Macedonia has double taxation treaties with around 49 countries; treaty rates range 0%–15% and require prior tax authority approval to apply (Applicable Double Taxation Treaties)

Annual profit-tax return deadline — By the end of February of the year following the tax year ((approx — confirm)) (Law on Profit Tax)

Advance payments — Corporate profit tax is paid in monthly advance instalments based on the prior year's liability, with a final settlement on the annual return (Law on Profit Tax)