Europe · Tax guide
North Macedonia
North Macedonia has one of Europe's lowest corporate tax rates at 10%, with VAT at 18% once turnover passes MKD 2,000,000. Taxes are administered by the Public Revenue Office (UJP).
At a glance
- Corporate profit tax
- 10%
- VAT
- 18%
- VAT registration
- MKD 2,000,000
- Withholding on payments abroad
- 10%
Flat rate
Two reduced rates
Annual turnover
Dividends, interest, royalties, services
Profit tax
Companies pay 10%, with monthly advances and the annual return due by the end of February through the e-Tax portal. Very small businesses can pay a tax on turnover instead.
VAT
VAT is 18%, with reduced rates on food, medicines and some services. Registration is required once annual turnover exceeds MKD 2,000,000. Returns are filed monthly or quarterly by the 25th.
Payments abroad
Dividends, interest, royalties and services paid to non-residents carry 10% withholding unless a treaty lowers it.
Key dates
- By the 25thVAT return
- MonthlyProfit tax advances
- End of FebruaryAnnual profit tax return
Figures and sources
4 figures- Corporate profit tax rate10%Under professional review
- Standard VAT rate (10% and 5% reduced)18%Under professional review
- Annual turnover above which VAT registration is requiredMKD 2,000,000Under professional review
- Withholding on dividends, interest, royalties and services paid to non-residents10%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in North Macedonia based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in North Macedonia (a North Macedonian tax adviser) before making compliance decisions.