--- title: "Moving to North Macedonia 2026: visas, requirements and tax" url: https://settleanywhere.com/countries/north-macedonia/ lang: en updated: 2026-10-12 --- Church of St. John at Kaneo above Lake Ohrid # Moving to North Macedonia 12 ways to move to North Macedonia in our guide: 1 investor route, 1 pay-to-stay route, 1 business / startup route, 5 work visas, 1 student visa, 1 route by nationality or ancestry, 2 spouse visas. No digital nomad visa. Checked against official sources on 12 October 2026. **Longest first stay:** **2 years** Posted worker permit North Macedonia offers a range of residence routes for foreigners, from property ownership to employment, self-employment, study, and family reunification. Visas and tax are separate matters. Foreigners from EU or OECD states who own property in North Macedonia Entrepreneurs who want to register and run a business locally Employees with a job offer from a North Macedonian employer Researchers with a contract at a registered research body Family members of residents or citizens of North Macedonia ## Investing · 1 ### [Property owner residence](https://settleanywhere.com/countries/north-macedonia/property-owner/) **Assets needed:** €40k+ ≈ $45k Stay 1 yr, renewable Work needs a permit Needs health cover [Details](https://settleanywhere.com/countries/north-macedonia/property-owner/) ## Retire or live on savings · 1 ### [Elderly care residence](https://settleanywhere.com/countries/north-macedonia/elderly-care/) **First stay:** 1 yr Needs health cover Retirement [Details](https://settleanywhere.com/countries/north-macedonia/elderly-care/) ## Business / Startup · 1 ### [Self-employed permit](https://settleanywhere.com/countries/north-macedonia/self-employment/) **First stay:** 1 yr Can work: limited Needs health cover [Details](https://settleanywhere.com/countries/north-macedonia/self-employment/) ## Work · 5 - [Work permit **First stay:** 1 yr](https://settleanywhere.com/countries/north-macedonia/employment/) - [Posted worker permit **First stay:** 2 yrs](https://settleanywhere.com/countries/north-macedonia/posted-worker/) - [Researcher permit **First stay:** 1 yr](https://settleanywhere.com/countries/north-macedonia/researcher/) - [Seasonal work permit **First stay:** 9 mo](https://settleanywhere.com/countries/north-macedonia/seasonal-work/) - [Strategic project worker **First stay:** 1 yr](https://settleanywhere.com/countries/north-macedonia/strategic-project/) ## Student · 1 ### [Student permit](https://settleanywhere.com/countries/north-macedonia/student/) **First stay:** 1 yr Can't work Needs health cover [Details](https://settleanywhere.com/countries/north-macedonia/student/) ## For your nationality or ancestry · 1 Open only to citizens of certain countries or to people with family roots here. Unlike free movement, each needs an application. ### [Macedonian origin residence](https://settleanywhere.com/countries/north-macedonia/origin/) **First stay:** 1 yr Needs health cover [Details](https://settleanywhere.com/countries/north-macedonia/origin/) ## Spouse visas · 2 For people married to, or in a partnership with, a citizen or permanent resident. ### [Spouse of a resident](https://settleanywhere.com/countries/north-macedonia/spouse-of-permanent-resident/) **First stay:** 1 yr Needs health cover [Details](https://settleanywhere.com/countries/north-macedonia/spouse-of-permanent-resident/) ### [Spouse of a citizen](https://settleanywhere.com/countries/north-macedonia/spouse-of-citizen/) **First stay:** 1 yr Needs health cover [Details](https://settleanywhere.com/countries/north-macedonia/spouse-of-citizen/) **Free movement and visa-free stays · 1** - **[Open Balkan](https://settleanywhere.com/countries/north-macedonia/free-movement-open-balkan/)** · Lets you live here Open to 2 passports: [Albania](https://settleanywhere.com/passports/albania/), [Serbia](https://settleanywhere.com/passports/serbia/). [Where each passport can live without a visa →](https://settleanywhere.com/passports/) ## Tax Residents of North Macedonia pay personal income tax on their worldwide income, while non-residents pay only on North Macedonian-source income. Tax residence is decided by permanent home or presence of a set number of days in any period. Small self-employed persons who cannot keep books and have net income up to a set threshold can ask to be taxed on a lump-sum assessed net income. Standard rules ### [Personal income tax: flat 10% on residents' worldwide income, after 28% employee contributions and a MKD 10,932 monthly tax reduction](https://settleanywhere.com/countries/north-macedonia/tax/#tax-mk-pit-ordinary) Worldwide income **Details** - 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 2026 [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/north-macedonia/tax/) Special regime ### [Lump-sum assessed net income for small self-employed](https://settleanywhere.com/countries/north-macedonia/tax/#tax-mk-lump-sum) 10% tax **Details** - Who: The taxpayer cannot keep business books Small self-employed persons who cannot keep books and have net income up to two annual average salaries can ask to be taxed on a lump-sum assessed net income. #### Taxed on Net income of the activity assessed as a lump sum by the Public Revenue Office, which considers the location, equipment and area of the business premises, market conditions, the taxpayer's age and ability, the net income of similar businesses and other circumstances; the 10% personal income tax rate applies to the assessed amount. #### Who it applies to - The taxpayer cannot keep business books, or keeping them makes the activity difficult. - The taxpayer employs nobody and nobody invests in the activity. - Net income in the year before the assessment year was not above two annual average salaries. - The request (form PDD-P) is filed by 31 December of the previous year, within 15 days of registration, or before starting the activity. #### Exclusions - Trade, catering and commission activities cannot use the lump sum, except trade strictly at organised green markets. - Taxpayers with employees or outside investors cannot use it. #### Tax residence Available to taxpayers carrying on a registered activity in North Macedonia. #### Visas Not tied to a permit; foreigners need a permit that allows self-employment. #### Other taxes Contributions and value added tax are separate. Checked against official sources on 11 Oct 2026, some details partly verified [Change log](https://settleanywhere.com/changes/) [Full page →](https://settleanywhere.com/countries/north-macedonia/tax/) Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/) **No digital nomad visa in North Macedonia.** Remote workers usually look at [Property owner residence](https://settleanywhere.com/countries/north-macedonia/property-owner/), [Elderly care residence](https://settleanywhere.com/countries/north-macedonia/elderly-care/), or [nomad visas elsewhere](https://settleanywhere.com/visas/digital-nomad/). **Path to permanent residence · 1** - **PR after 5 years** · Permanent residence (Law on Foreigners Arts. 129-131) ## Arriving in North Macedonia: first steps 1. Arrange health insurance that meets the requirement for your chosen residence route. 2. Secure proof of accommodation, such as a rental contract or property ownership documents. 3. Gather proof of means of support if your route requires it, such as a bank statement or scholarship. 4. Obtain a certified copy of your passport with a certified translation where needed. 5. File your residence application with the Ministry of Interior, or at a mission abroad together with a long-stay visa (D) application where applicable. ## Questions people ask ### How much do you need to invest for residency in North Macedonia? North Macedonia has 1 investor route. [Property owner residence](https://settleanywhere.com/countries/north-macedonia/property-owner/) asks for assets of at least EUR 40,000 (≈ $44,700) and gives a first stay of 1 year that can be renewed. ### Can I retire or live in North Macedonia on my savings or pension? North Macedonia has 1 retirement or pay-to-stay route. [Elderly care residence](https://settleanywhere.com/countries/north-macedonia/elderly-care/) gives a first stay of 1 year that can be renewed. ### Can I move to North Macedonia by starting a business? North Macedonia has 1 business or startup route. [Self-employed permit](https://settleanywhere.com/countries/north-macedonia/self-employment/) gives a first stay of 1 year that can be renewed. ### What work visas does North Macedonia offer foreigners? North Macedonia has 5 work visas. [Work permit](https://settleanywhere.com/countries/north-macedonia/employment/) gives a first stay of 1 year that can be renewed. [Posted worker permit](https://settleanywhere.com/countries/north-macedonia/posted-worker/) gives a first stay of 2 years that can be renewed. [Researcher permit](https://settleanywhere.com/countries/north-macedonia/researcher/) gives a first stay of 1 year that can be renewed. ### How do I get a student visa for North Macedonia? North Macedonia has 1 student visa. [Student permit](https://settleanywhere.com/countries/north-macedonia/student/) gives a first stay of 1 year that can be renewed. ### Can my nationality or ancestry give me residence in North Macedonia? Yes. North Macedonia has 1 route by nationality or ancestry. [Macedonian origin residence](https://settleanywhere.com/countries/north-macedonia/origin/) gives a first stay of 1 year that can be renewed. ### Can I join my spouse or partner in North Macedonia? Yes. North Macedonia has 2 spouse visas. [Spouse of a resident](https://settleanywhere.com/countries/north-macedonia/spouse-of-permanent-resident/) gives a first stay of 1 year that can be renewed. [Spouse of a citizen](https://settleanywhere.com/countries/north-macedonia/spouse-of-citizen/) gives a first stay of 1 year that can be renewed. ## Compare with [🇵🇹 Portugal](https://settleanywhere.com/countries/portugal/) [🇪🇸 Spain](https://settleanywhere.com/countries/spain/) [🇬🇪 Georgia](https://settleanywhere.com/countries/georgia/) [🇮🇹 Italy](https://settleanywhere.com/countries/italy/) [🇬🇷 Greece](https://settleanywhere.com/countries/greece/) [🇩🇪 Germany](https://settleanywhere.com/countries/germany/) [🇫🇷 France](https://settleanywhere.com/countries/france/) [🇬🇧 United Kingdom](https://settleanywhere.com/countries/united-kingdom/) ≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.