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.
Tax & Payslip Guide
Understanding your taxes in North Macedonia — tax year Calendar year.
📊 Income Tax Brackets
| Income from | Income to | Rate | Notes |
|---|---|---|---|
| 0 | ∞ | 10% | Flat personal income tax on employment, self-employment, royalties, rental income, capital income, capital gains, insurance income, and most other taxable income in 2026. |
| 0 | ∞ | 15% | Gains from games of chance remain taxed at 15%. |
🏛️ Social Contributions
Main pension contribution on salary base.
Funds public health insurance access.
Employment insurance contribution.
Additional mandatory health contribution.
🛒 VAT Rates
VAT registration threshold and rates should be checked with the Public Revenue Office before invoicing locally.
🧾 Sample Payslip Decoder
🌍 Special Expat Tax Rules
No broad Beckham-style expat regime. The advantage is the flat 10% PIT, but tax residency and foreign-source income must be reviewed carefully.
📋 Double Tax Treaties
North Macedonia has a treaty network, but relief depends on income type, residence, documentation, and tax-residency certificates.
Tax & Payslip
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