North Macedonia Personal Income Tax
Detailed personal income tax rates and rules for North Macedonia in 2026.
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 (MKD) | Tax Rate |
|---|---|
| ден 0+ | 10% |
Filing Deadline
March 15 of the following year
Residency Rule
An individual is a tax resident if they have a permanent home in North Macedonia or are present for more than 183 days in a calendar year. Residents are taxed on worldwide income.
Additional Notes
North Macedonia introduced the flat 10% rate in 2007 as part of tax reform to attract investment and simplify compliance. The country has EU candidate status and has been in accession negotiations. Special economic zones offer zero income tax for qualifying employees.
How North Macedonia Income Tax compares
North Macedonia’s top personal income tax rate of 10% is the 169th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Europe’s regional average of 32%.
