Eurasia & Balkans · Western Balkans
North Macedonia
A genuine 10% flat tax with 0% capital gains on securities held over two years and the region's most permissive dual-citizenship rule — attached to a citizenship-by-investment story that, on the evidence, is not real.
Tax position
- Income tax (top)
- 10% flat (since 1 January 2023); games of chance 15%
- Capital gains
- 10%, but 0% on securities and investment-fund shares held more than 2 years
- Wealth tax
- none
- Inheritance tax
- not verified
- Special regime
- the exemption on securities held over two years is the standout; no dedicated expatriate or non-dom regime
- Territorial
- No — worldwide income taxed
- CFC rules
- No
- Exit tax
- No
- CRS
- Not participating
Is North Macedonia actually right for your family?
We will tell you if it is not. That is the whole service.