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North Macedonia VAT / Sales Tax

Detailed vat / sales tax rates and rules for North Macedonia.

VAT / Sales TaxMKD

North Macedonia applies a standard VAT (DDV) rate of 18% with a reduced rate of 5%.

Standard Rate

18%

Registration Threshold

MKD 2,000,000 (approximately €32,500) in annual turnover

Reduced Rates

5% — Food, water, pharmaceutical products, books, passenger transport, computer equipment, agricultural inputs0% — Exports

North Macedonia VAT / Sales Tax FAQ