North Macedonia Corporate Income Tax
Detailed corporate income tax rates and rules for North Macedonia in 2026.
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%
Additional Notes
Technological Industrial Development Zones (TIDZs) offer 10-year corporate tax exemptions, 10-year personal income tax exemptions for employees, and customs duty exemptions. These zones have attracted automotive parts manufacturers and other foreign investors.
How North Macedonia Corporate Tax compares
North Macedonia’s corporate tax rate of 10% is the 180th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Europe’s regional average of 19%.
