Source-cited draft: tax overview 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.
Tax year
Calendar year (1 January to 31 December)Law on Personal Income Tax / Law on Profit Tax
Currency
Macedonian denar (MKD)National Bank of the Republic of North Macedonia
Tax authority
Public Revenue Office (Uprava za javni prihodi, UJP)Law on the Public Revenue OfficeView source ↗
Residence basis of taxation
Residents taxed on worldwide income; non-residents taxed only on Macedonian-source incomeLaw on Personal Income Tax
Headline personal income tax rate
10%Law on Personal Income TaxView source ↗
Headline corporate income tax rate
10%Law on Profit TaxView source ↗
Does VAT exist
Yes — standard VAT rate of 18%, with reduced rates of 10% and 5%Law on Value Added Tax
Pillar Two / top-up tax for large MNEs
Qualified Domestic Minimum Top-up Tax (15% effective floor) applies to in-scope large multinational groups ((approx — confirm))OECD Pillar Two / domestic implementing legislation
Annual corporate profit-tax return deadline
By the end of February following the tax year (electronic balance sheet / DB form) ((approx — confirm))Law on Profit Tax
Annual personal income tax return deadline
Pre-filled annual return finalized via the e-PDD system; corrections due by the statutory spring deadline ((approx — confirm))Law on Personal Income Tax
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
North Macedonia operates a low, flat-rate tax system administered by the Public Revenue Office. Personal and corporate income are both taxed at a 10% flat rate, with VAT as the main indirect tax.
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Other North Macedonia computations in the OpenAccountants Tax Library.
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