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Tax

THE NEW BUSINESS HEAVEN IN EUROPE

With the recent economic reforms, the Republic of North Macedonia has created the most attractive tax package in Europe. These reforms include introduction of flat tax rate of 10% for corporate and personal income, which simplify the tax system and stimulate successful companies to further improve operations and increase profitability.

TaxTax Rate
Corporate Income Tax10%
Personal Income Tax10%
Value Added TaxGeneral Tax Rate: 18%*Preferential Tax Rate: 5%
Property Tax0.1% – 0.2%
Inheritance and Gift Tax**2 – 3% or 4 – 5%
Sales Tax on Real Estate and Rights2 – 4%