North Macedonia Capital Gains Tax
Detailed capital gains tax rates and rules for North Macedonia in 2026.
Capital GainsMKD
Capital gains are taxed at the flat 10% rate. Gains from the sale of a primary residence after 3 years of ownership are exempt.
Standard Rate
10%
Exemptions
- Sale of a primary residence after 3 years of ownership is exempt
How North Macedonia Capital Gains compares
North Macedonia’s capital gains tax rate of 10% is the 115th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Europe’s regional average of 17.8%.
North Macedonia
10%
Europe average
17.8%
Global average
13.8%
