Excise duties on the territory of the Republic of Macedonia are levied directly or indirectly on the consumption of: mineral oils, alcohol and alcoholic beverages, tobacco products and passenger cars. Excise goods become subject to excise duty in three cases: upon their production on the territory of the Republic of Macedonia, upon their import into the country, and when the goods are under customs supervision.

Excise debtor
An excise debtor is a natural or legal person who is the holder of an excise permit.
The excise debtor in cases where there is no excise debt procedure is the producer of the excise good.
If a guarantee for the excise good was provided by the carrier, the customs declarant or the owner of the good, then those persons are excise debtors.
If the excise duty has not yet been incurred, and the recipient of the good has received it on the excise territory, then the good is under his jurisdiction, and that person is an excise debtor.
The excise period for which the excise tax is calculated and paid is one calendar month, in which the excise tax was incurred.
Amount of excise tax

Excise tax can be prescribed in a percentage amount – proportional excise tax, or in an absolute amount per unit of measure (kilogram, liter, per piece) – specific excise tax. For certain goods (tobacco goods) a combined excise tax (proportional and specific) is prescribed.

Rates and amounts of excise tax in the Republic of Macedonia

Excise goods Excise
Mineral oils
Motor gasoline:
– with a lead content higher than 0.013g/l 24.396 den/lit
– unleaded with a lead content up to 0.013g/l 21.692 den/lit
Gas oil:
– as a fuel 15.121 den/lit
– as a heating fuel  6.136 den/lit
Liquefied petroleum gas:
– as a fuel 4.900 den/kg
– as a heating fuel 4.900 den/kg
Kerosene:
– as a fuel 9.000 den/lit
– as a heating fuel 1.800 den/lit
Fuel oil 0.100 den/kg
Petroleum coke 84.6 den./ GJ (gigajoule)
Lubricating oils:
– mineral oils 7 den/kg
– preparations 22 den/kg
Alcohol and alcoholic beverages
Beer 4 den. per liter/degree of alcohol or

1.65 den. per liter/degree of extract

Sparkling wine 0 den/liter
Wine 0 den/liter
Other sparkling beverages 0 den/liter
Other non-sparkling beverages 0 den/liter
Intermediate products 340 den/liter pure alcohol
Ethyl alcohol 340 den/liter pure alcohol
Tobacco goods
Cigars and cigarillos

 

 

21.37 den/per piece and

0% of retail price

Cigars 1.353 den/per piece and

9% of retail price.

If the combined excise duty is below the amount of 1.553 denars per piece, the minimum excise duty in that amount is applied.

Note:

From July 1, 2016 to July 1, 2023, the rates of the specific and minimum excise duty on cigarettes shall increase by 0.20 denars per piece on July 1 of each year.

Smoking tobacco as fine-cut tobacco 1,500 denars per kilogram and

0% of the retail price

Note:

From July 1, 2014 to July 1, 2023, the amount of excise duty on smoking tobacco as fine-cut tobacco shall increase by 50 denars per kilogram on July 1 of each year.

Smoking tobacco as other smoking tobacco 1,350 denars per kilogram and

0% of the retail price

Passenger cars
Passenger cars value in euros/above Passenger cars value in euros/up Excise duty rates
0 3.000 0,00%
3.000 4.000 0,50%
4.000 5.000 1,00%
5.000 6.000 1,50%
6.000 8.500 2,00%
8.500 12.000 3,00%
12.000 14.000 4,00%
14.000 16.000 6,00%
16.000 18.000 9,00%
18.000 22.000 11,50%
22.000 25.000 13,50%
25.000 30.000 15,50%
30.000 18,00%

 

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