Europe
North Macedonia tax rates 2026
A flat 10% on both personal and corporate income, with corporate tax levied largely on distributions, and a low 18% VAT.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 10%Personal income has been taxed at a flat 10% since 2023. |
|---|---|
| Corporate income | 10% |
| Capital gains | 15% (real estate and share gains, with holding-period exemptions) |
| VAT / DDV | 18% |
| Dividends (WHT) | 10% |
| Interest (WHT) | 10% |
| Royalties (WHT) | 10% |
| Social security (employee) | ~28%, all paid by the employee out of gross pay |
| Social security (employer) | 0% |
| Wealth tax | None |
| Inheritance / estate | 2-5%, though first-order heirs are exempt |
| Property tax | Property tax of 0.1-0.2%, set by municipalities |
| Other | Corporate tax becomes due only when profits are distributed |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
A special regime for new arrivals
The exemption on securities held over two years is the standout feature. There is no dedicated expatriate or non-dom regime.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to North Macedonia
The residency and citizenship routes that lead here, weighed against the tax picture above.