North Macedonia (MK)
Affordable Balkan EU-candidate country with low flat taxes, mountain and lake lifestyle, growing IT outsourcing, good regional travel, and a bureaucracy that rewards careful paperwork and local-language support.
Leaving North Macedonia
How to properly exit — protecting your finances, rights and records.
📅 General Timeline
3 months before departure: serve written notice to landlord per your lease. Notify international school of withdrawal. Contact PIOM and your second-pillar pension fund company to obtain contribution statements. Contact UJP about your tax obligations and closeout. 2 months before: notify employer of departure date. Confirm work permit cancellation will be handled with MTSP. Cancel private health insurance with 30-day notice. Arrange international health cover. 1 month before: cancel EVN electricity, water, and internet/broadband contracts (30-day notice). Notify bank of departure and update contact details. Convert MKD to EUR via bank before international transfers. Cancel mobile postpaid if needed. 2 weeks before: photograph apartment thoroughly with dated video. Settle all outstanding utility and building heating charges. Agree deposit return date and method with landlord in writing. Final week: conduct joint move-out inspection. Return all keys and access cards. Surrender residence permit to MVR. Get written deposit return confirmation. Transfer remaining MKD/EUR balances. After departure: file final income tax return with UJP by 15 March of the following year if required. Monitor PIOM and MAPAS accounts for contribution record confirmation.
Deregistration
North Macedonia has no formal mandatory municipal address deregistration for departing foreign residents. Required departure steps: (1) MVR (Министерство за внатрешни работи — Ministry of Internal Affairs, mvr.gov.mk): if you held a temporary or permanent residence permit, notify the MVR foreigners unit and surrender your residence permit card (дозвола за привремен или постојан престој). Failure to formally cancel can complicate future Macedonian visa applications. (2) Work permit cancellation: your employer must notify the Ministry of Labour and Social Policy (MTSP) of your employment end and work permit cancellation. Confirm this has been done in writing. (3) UJP (Управа за јавни приходи — Public Revenue Office, ujp.gov.mk): if you were registered as a taxpayer, notify UJP of your departure and change of status. Obtain your EMBG (личен идентификациски број — personal identification number) records for future reference. (4) Company deregistration: if you operated a registered company (DOOEL or DOO), commence formal dissolution or transfer through the Central Registry (Централен регистар) before leaving — inactive entities generate ongoing annual return obligations. (5) Employer documentation: obtain your final payslips, employer confirmation of your employment period, and PIOM (Пензиско и инвалидско осигурување на Македонија) contribution records.
Tax clearance
UJP (Управа за јавни приходи — Public Revenue Office, ujp.gov.mk) administers personal income tax in North Macedonia: (1) Income tax rate: North Macedonia applies a flat personal income tax rate of 10% on employment income. (2) Final income tax return: if you were required to file an annual declaration (Годишна даночна пријава), file for the year of departure. North Macedonia's tax year is the calendar year. The filing deadline is 15 March of the following year. File via the UJP e-Tax portal (e-danoci.ujp.gov.mk). (3) Employed individuals: your employer withholds PIT monthly via payroll. Request your final annual income statement (Потврда за исплатена плата и пресметан и уплатен данок) from your employer. (4) Business deregistration: if you operated a business, file final VAT returns and deregister at UJP before initiating company dissolution at the Central Registry. (5) No exit tax on personal capital gains or deemed disposal applies for departing individuals. (6) North Macedonia has double-taxation agreements with approximately 50 countries — check whether your home country has a DTA with North Macedonia.
Pension portability
North Macedonia operates a three-pillar pension system managed by MAPAS (Агенција за супервизија на капиталното финансирано пензиско осигурување — Agency for Supervision of Fully Funded Pension Insurance, mapas.gov.mk): (1) First pillar (PIOM — pay-as-you-go state pension): contributions go to the Pension and Disability Insurance Fund (ПИОМ/PIOM, piom.gov.mk). These contributions are not refundable on departure — they generate a future pension entitlement payable at retirement age (64 for men, 62 for women) from abroad. Minimum 15 years of contributions required for a PIOM pension. Request a PIOM contribution statement before leaving. (2) Second pillar (MAPAS-regulated mandatory funded pension): employer and employee each contribute to individual accounts managed by licensed pension fund management companies (КБ First Pension Company, NLB New Pension Company, Aktiva Pension Company). On departure, these individual account funds are preserved and can be claimed at retirement age. Contact your second-pillar pension fund company to obtain your account statement before leaving. (3) North Macedonia has bilateral social security agreements with several countries including EU member states, Switzerland, Turkey, and others — check whether your home country has an agreement allowing totalization of contribution periods. (4) No lump-sum pension refund is available for departing workers under standard rules.
Health insurance
Public health insurance (Фонд за здравствено осигурување на Македонија — ФЗОМ/FZOM) coverage is employment-linked and ends when your formal employment and contributions cease. Steps: (1) Your employer handles the formal deregistration from FZOM when your employment ends. (2) Private health insurance (Makedonija Skopje, Triglav, Uniqa): cancel in writing with the required notice period (typically 30 days). Request a certificate of coverage. (3) Arrange international health insurance before your North Macedonian cover lapses. (4) Medical records: request copies from your clinic or hospital in Skopje (City Hospital, Clinic Center "Mother Teresa", or private clinics). Allow 5–10 working days. English-language summaries may require translation. (5) Prescription medications: collect a 90-day supply for essential medications.
Bank account
Major North Macedonian banks include Komercijalna Banka, NLB Tutunska Banka, Stopanska Banka, and Halk Banka. North Macedonia uses the Macedonian Denar (MKD): (1) Keep accounts open for 2–3 months after departure to receive: final salary, PIOM/MAPAS correspondence, deposit return, and tax refunds. (2) International transfers: SWIFT wire transfers are available from major banks. Wise supports MKD transfers in some corridors. MKD is not freely convertible outside North Macedonia — convert to EUR before transferring internationally (North Macedonia's denar is pegged informally to EUR). (3) Update your registered mobile number to an international number before cancelling your Macedonian SIM — bank OTPs require your registered number. (4) Close accounts you will not maintain in person before departure. (5) Halk Banka and NLB maintain international banking infrastructure suitable for non-resident accounts.
Utilities
Key North Macedonian utility providers: (1) Electricity — EVN Macedonia (evn.com.mk): cancel your account online via the EVN portal or in person at an EVN customer centre. Request a final meter reading on your move-out day. Security deposits are refunded after final bill settlement. (2) Water — JP Vodovod i Kanalizacija (in Skopje) or regional utilities: cancel at the local utility office. (3) Internet/broadband — Makedonski Telekom (mt.com.mk), One.Vip (A1 Makedonija), Blizoo: check your contract for notice periods (30 days is standard). Return rented routers. Get a cancellation confirmation. (4) Mobile phone — Makedonski Telekom (T-Mobile/Tmobile MKD), One.Vip, Lyca: cancel postpaid in store; prepaid can lapse. Retain one SIM for OTPs during the transition. (5) District heating (Toplifikacija/TE-TO): if your apartment uses centralized heating, notify the provider and settle any outstanding charges through the building manager.
Rental contract
North Macedonian rental law is governed by the Law on Obligatory Relations (Закон за облигациони односи) — there is no comprehensive residential tenancy act, so contract terms govern most disputes. Practical departure rules: (1) Notice period: determined by your lease (договор за закуп). Most expat-grade leases in Skopje (Čair, Centar, Karposh) specify 1–3 months written notice. Monthly arrangements typically require 1 month. (2) Written notice: provide notice in writing (email with read confirmation; keep records). (3) Move-out inspection: conduct jointly with the landlord. Photograph and video every room, appliance, and meter reading on your last day. Compare against your move-in condition record. (4) Deposit return: agree the return date and method explicitly before handing over keys. No statutory return deadline — negotiate. (5) Outstanding utility bills: settle all EVN and water accounts before handover — landlords routinely condition deposit return on utility clearance.
Leaving the Country
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