North Macedonia VAT / Sales Tax
Detailed vat / sales tax rates and rules for North Macedonia in 2026.
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
How North Macedonia VAT / Sales Tax compares
North Macedonia’s standard VAT / sales tax rate of 18% is the 53rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Europe’s regional average of 19.9%.
North Macedonia
18%
Europe average
19.9%
Global average
13.7%
