How many tax treaties does North Macedonia have?

North Macedonia has 48 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are North Macedonia's most important treaty partners?

North Macedonia's major treaty partners include Germany, Turkey, Netherlands, Austria, Italy, and others. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do North Macedonia's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, North Macedonia may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

North Macedonia Tax Treaties

North Macedonia has approximately 48 double taxation treaties. The country is expanding its treaty network as part of EU accession preparations.

FlatEurope

Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

GermanyTurkeyNetherlandsAustriaItalySwitzerlandSerbiaCroatiaBulgariaRomania

About North Macedonia's Treaty Network

North Macedonia maintains a network of 48 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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North Macedonia Tax Treaties

Major Treaty Partners

About North Macedonia's Treaty Network

North Macedonia Tax Treaties FAQ