|
Tax |
Taxpayer |
Tax rate |
| Profit tax Legal entity | Resident of the Republic of Macedonia and permanent establishment of a foreign legal entity, for the profit they make from performing an activity on the territory of the Republic of Macedonia. |
10% |
| Personal income tax | Natural person resident of the Republic of Macedonia for his/her worldwide income, i.e. the income he/she makes in the country and abroad, as well as a non-resident natural person for the income he/she makes from sources in the Republic of Macedonia. |
10% |
| Value added tax | Legal and natural persons performing an activity on the territory of the Republic of Macedonia, and only those taxpayers who have achieved a total taxable turnover of over 2,000,000 denars in the past calendar year are required to register for VAT purposes. |
18% – general 5% – preferential |
| Property taxes | ||
| – Property tax | Legal and natural persons who own the property. |
0,10% to 0,20% |
| – Inheritance and gift tax | Natural or legal persons-residents of the Republic of Macedonia, who inherit property or receive property as a gift in the country or abroad and foreign natural and legal persons-non-residents for the real estate and movable property that they inherit or receive as a gift on the territory of the Republic of Macedonia. | 2% до 3% – for a taxpayer of the second order of inheritance
4% to 5% for the rest |
| – Real estate turnover tax | Legal and natural person – seller of the real estate, and as an exception, the taxpayer of the real estate turnover tax may be a legal person and natural person – buyer of the real estate, if in the contract for the purchase and sale of the real estate, it is agreed that the tax is paid by the buyer. |
2% to 4% |
