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North Macedonia

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

Tax Rates

Corporate Tax

10%Verified Aug 58067

Small Business Rate

Effective Corporate Rate

10%

Capital Gains

10%

Personal Income (Top)

10%Verified Aug 58067

VAT

18%Verified Aug 58067

VAT Reduced Rates

5%, 10%

Dividend Withholding

10%Verified Aug 58067

Tax System

System Type

worldwide

Foreign Income Taxed

Yes

CFC Rules

NoVerified Aug 58067

Transfer Pricing

mediumVerified Aug 58067

TP Documentation Required

Yes

Incentives

IP Regime

NoneVerified Aug 58067

Crypto Tax

capital gainsVerified Aug 58067

Crypto Rate

10%

Participation Exemption

None

International

Total Treaties

49Verified Aug 58067

Double Tax Agreements

Key Partners

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

Exit Tax