North Macedonia Tax Rates
North Macedonia operates a flat 10% income tax and 10% corporate tax system, mirroring Bulgaria's approach as one of Europe's most competitive tax jurisdictions. The country features an 18% standard VAT, EU candidate status, and special economic zones with generous tax incentives. Low labor costs and the flat tax regime make it attractive for outsourcing and manufacturing.
Top Income Tax Rate
10%
Corporate Tax Rate
10%
VAT / Sales Tax
18%
Capital Gains Tax
10%
Detailed Tax Information
Income Tax Brackets
North Macedonia applies a flat 10% income tax on all personal income. A personal allowance applies, and additional deductions are available for dependents. The flat rate applies to employment, self-employment, capital, and other income.
| Income Range | Tax Rate |
|---|---|
| ден 0+ | 10% |
Corporate Tax
North Macedonia levies a flat 10% corporate income tax. The tax is effectively a tax on distributed profits and non-business expenses rather than a traditional profit tax. Small businesses can use a simplified 1% revenue-based regime.
Standard Rate
10%
Small Business Rate
1%
Capital Gains Tax
Capital gains are taxed at the flat 10% rate. Gains from the sale of a primary residence after 3 years of ownership are exempt.
Rate
10%
VAT / Sales Tax
North Macedonia applies a standard VAT (DDV) rate of 18% with a reduced rate of 5%.
Standard Rate
18%
Cryptocurrency Tax
Cryptocurrency gains are taxed at the flat 10% rate under general income tax rules. North Macedonia has limited specific crypto regulation.
Tax Treaties
North Macedonia has approximately 48 double taxation treaties. The country is expanding its treaty network as part of EU accession preparations.
Treaty Network
48
Double taxation agreements
Major treaty partners:
Key Details
Relocate to North Macedonia
See how much you could save by moving here from your current country.
+$14K
Tax in United States
$24K
24.4% effective
Tax in North Macedonia
$10K
10% effective
You Save
59%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
