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North Macedonia

Corp Tax: 10%Setup: 40 EURIncorporate: 5 daysData Quality: 58%

Tax Rates

Corporate Tax

10%Verified Feb 2026

Small Business Rate

Effective Corporate Rate

10%

Capital Gains

10%

Personal Income (Top)

10%Verified Feb 2026

VAT

18%Verified Feb 2026

VAT Reduced Rates

5%, 10%

Dividend Withholding

10%Verified Feb 2026

Tax System

System Type

worldwide

Foreign Income Taxed

Yes

CFC Rules

NoVerified Feb 2026

Transfer Pricing

mediumVerified Feb 2026

TP Documentation Required

Yes

Incentives

IP Regime

NoneVerified Feb 2026

Crypto Tax

capital gainsVerified Feb 2026

Crypto Rate

10%

Participation Exemption

None

International

Total Treaties

49Verified Feb 2026

Double Tax Agreements

Key Partners

Germany, Austria, Netherlands, United Kingdom, Italy, France, Switzerland, Serbia, Croatia, Bulgaria

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