DoubleTaxationTaxes on salary: North Macedonia preliminary data
How much income tax and social contributions are paid on a salary in North Macedonia, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | MKD 3,680,596 ≈ €60,000 |
|---|---|
| Income tax | MKD 251,884 ≈ €4,106 |
| Employee contributions | MKD 1,030,567 ≈ €16,800 |
| Take-home pay | MKD 2,398,144 ≈ €39,094 |
| Employer's labour cost | MKD 3,680,596 ≈ €60,000 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 MKD 1,840,298 | €60,000 MKD 3,680,596 | €120,000 MKD 7,361,191 |
|---|---|---|---|
| Sole proprietor | MKD 544,547 32.9 % | MKD 1,102,212 33.3 % | MKD 2,217,543 33.5 % |
| Company | MKD 314,691 19.0 % | MKD 629,382 19.0 % | MKD 1,258,764 19.0 % |
| Sole proprietor · Годишен данок на вкупен приход — total income up to MKD 3,000,000 (exempt) | MKD 0 0.0 % | above the regime's limit | above the regime's limit |
| Sole proprietor · Годишен данок на вкупен приход (annual tax on total income) — MKD 3,000,001-6,000,000 | above the regime's limit | MKD 36,806 1.1 % | above the regime's limit |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover North Macedonia yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 61.34326 MKD (National Bank of the Republic of North Macedonia — middle exchange rate (rate list dated 2 Jan 2026), 2026-01-02) ↗
Sources
- UJP — Општи даночни стапки (PIT 10%, profit tax 10%)
- UJP — Лично ослободување / даночно намалување 2026
- UJP — Rates per types of social contributions and average salary
- UJP — Basis for calculation of the contributions (minimum and maximum base)
- NBRM — exchange rate list 2 Jan 2026
- UJP — Guide: annual tax on total income (1%, MKD 3,000,001-6,000,000)
- UJP — Оданочување на приходи остварени од вршење на самостојна дејност (guide, 09.03.2026)
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.