26th February 2026, Skopje - Companies having paid funds to the Budget under the Solidarity Tax Law in 2023 will receive half of what they paid back in March this year, Minister of Finance, Gordana Dimitrieska-Kochoska, made this announcement in response to a posed question during today’s parliamentary Q&A session.
“As previously stated, half of the Denar 3 billion paid will be refunded in March. Organizing this whole process was complex, however, the Ministry of Finance remained transparent and in constant communication with the private sector. We needed to establish communication with all companies, so we initially engaged with the Chambers of Commerce, discussing our proposals and ideas before agreeing on a joint approach. In August 2025, the Government entrusted us, as Ministry of Finance, with sending official letters to all 156 companies, requesting their input on the proposed refund model. Our proposal comprised refunding the funds in two installments: the first one in March 2026 and the second one in March 2027, a proposal which most of the companies accepted”, the Minister said.
She went on by explaining that the month of March was specifically chosen for the refund process to take place, since it coincides with the submission of the annual financial statements and the payment of the corporate income tax. Given the similar nature of the solidarity tax, the goal was to align the timing to help the companies offset their liabilities.
The Minister also mentioned that a Decision had been adopted to modify and amend the Rulebook on the Design and the Contents of the Form on Refund of Tax Overpaid or Erroneously Collected Tax, alongside instructions to fill in the Form. The Rulebook has already been adopted and published in the “Official Gazette”, allowing the companies to submit their applications to the Public Revenue Office.
She stated that although the Law was adopted in 2023, it was annulled by the Constitutional Court on 5th February 2025. This led to a situation where funds were collected under an unconstitutional law, those funds were spent, and now the current Government is working to refund them.
“It is a fact that Denar 3 billion was collected from the private sector under a Law that was known to be unconstitutional. It is also a fact that these funds were spent, incurring substantial liabilities this Government is now servicing. It was evident that those proposing the Law knew they would lose the 2024 elections and that someone else would have to handle the refund”, the Minister said, emphasizing that the current Government never made any ad-hoc decision, a decision that was not coordinated with the private sector, nor did it introduce any measures that would further burden the companies or the citizens.
