🇲🇰 Moving to North Macedonia

• Who: A resident is a person with a permanent home in North Macedonia
• Limit: MKD 11k/mo ≈ $200

Residents of North Macedonia pay a flat 10% personal income tax on income earned in the country and abroad; for salary the tax base is gross pay minus the 28% employee contributions and a tax reduction of MKD 10,932 (≈ $200) a month (MKD 131,184 (≈ $2,400) a year in 2026). Non-residents pay on income earned in North Macedonia.

Taxed on

Worldwide income of residents, reduced by compulsory social insurance contributions and the tax reduction; North Macedonian-source income of non-residents.

Who it applies to

• A resident is a person with a permanent home in North Macedonia, or with habitual abode if present continuously or in total 183 or more days in any 12-month period.
• The rate is 10% on all types of income except winnings from games of chance, taxed at 15%.
• Tax base: gross income from all sources, in the country and abroad, reduced by compulsory social insurance contributions, the tax reduction and the normed or actual costs allowed by the law.
• Tax reduction: used when paying salary, salary benefits and pensions; MKD 10,932 (≈ $200) a month and MKD 131,184 (≈ $2,400) on the annual calculation from the January 2026 payroll, and it reduces the tax base.
• Employee contributions are 28% of gross pay: 18.8% pension and disability, 7.5% health, 0.5% additional health for work injury and occupational disease and 1.2% unemployment.
• From the July 2026 payroll to the December 2026 payroll the split changes with the total unchanged at 28%: 19.9% pension and disability, 7.5% health, 0.5% additional health and 0.1% unemployment.
• Contributions are calculated on gross pay up to a highest base of sixteen average monthly salaries (twelve for the self-employed).
• Tax paid abroad gives a credit against the North Macedonian tax, up to the amount of the North Macedonian tax on that income, and requires official proof of the tax paid.
• The Public Revenue Office prepares an annual tax return by 30 April, and the taxpayer confirms or corrects it by 31 May.

Exclusions

• Non-residents are taxed only on income earned in North Macedonia.

Limits

• MKD 10,932 a month (≈ $200) · Monthly tax reduction applied to salary, salary benefits and pensions in 2026
• MKD 131,184 a year (≈ $2,400) · Tax reduction on the annual calculation of personal income tax in 2026

Days in the country

• At least 183 days in any 12-month period · Staying 183 or more days continuously or with breaks in any 12-month period makes a person resident for personal income tax.

Tax residence

Tax residence is decided by permanent home or presence of 183 or more days in any 12-month period.

Visas

Immigration status does not set tax residence; the presence test applies to any permit holder.

Other taxes

Employee social contributions are 28% of gross pay; value added tax and corporate profit tax are levied separately.

Checked against official sources on 10 Oct 2026Change log

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