North Macedonia tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its North Macedonia tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 8 November 2026. Figures last changed 8 November 2026. Profile last reviewed 27 May 2026.
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| Salary | Long-term gains | Short-term gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|---|
| North Macedonia | 10%† | 0% | 9%† | 10%† | 10%† | 9%† | 10% |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Reviewer's notes: what is still open on this profile
- Self-employed advance net-income/professional/startup category, membership and monthly floors/caps are required. July ordinary self-employed 27.9% and 12x cap must not inherit employee 28%/16x.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in North Macedonia?
The top rate on a salary is 10%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 10%.
How are capital gains taxed in North Macedonia?
North Macedonia does not tax a capital gain on shares held as an investment in our model. A gain on an asset held for 24 months or less is taxed at up to 9%.
How are dividends and interest taxed in North Macedonia?
The top rate is 10% on dividends and 10% on interest. Rental income is taxed at up to 9%.
How is crypto taxed in North Macedonia?
North Macedonia taxes a gain on crypto assets as a capital gain, at up to 10%.
Does North Macedonia tax foreign income?
Yes. North Macedonia taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does North Macedonia have a wealth tax?
No. North Macedonia has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does North Macedonia have an exit tax for individuals?
No. In our model North Macedonia does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does North Macedonia have?
Our profiles list 2 regimes: TIDZ (Technological Industrial Development Zones) (up to 10 years); Equipped premises rental (15% expenses). Each has its own conditions.
When do you become tax resident in North Macedonia?
The North Macedonia day test (183 days in any 12-month period): 183 days in any 12 months, including visits across calendar years. A permanent home and any applicable tax treaty need separate review.
Residence decides whether North Macedonia taxes you on these rates. See the North Macedonia day-count test and count your own days.
Sources
The North Macedonia profile cites 8 sources for these rules, 6 of them from a government or a statute.
- Закон за данокот на личен доход (ажуриран со Сл. весник 274 од 20.12.2022), чл. 11, 12, 58, 60, 63 - 63-в · official, retrieved 2026-10-02
- Income from work · official, retrieved 2026-11-03
- Social Contributions Law consolidated July 2026 · official, retrieved 2026-11-03
- 2026 tax reduction · official, retrieved 2026-11-03
- Contribution rates and average salary · official, retrieved 2026-11-03
- Personal income tax questions and answers · official, retrieved 2026-11-03
- PwC North Macedonia — taxes-on-personal-income · summary, retrieved 2026-11-08
- PwC North Macedonia — income-determination · summary, retrieved 2026-11-08
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare North Macedonia with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put North Macedonia side by side with other countries, see every country or try the live demo.
Other countries in Eastern Europe: Poland, Romania, Serbia, Russian Federation, Slovenia, Slovakia.