„Dimitrie Cupovski“ 13, 1000 Skopje +38923244000 ic@mchamber.mk
Profit Tax | ||
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Taxpayer- A legal entity resident in the country that generates profit from activities within the country and abroad. Tax Rate- 10% on a base defined as the difference between the total revenue and the total expenses of the taxpayer, in an amount determined in accordance with accounting regulations and accounting standards, increased by non-deductible expenses and underreported income for tax purposes. Legislation |
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Personal Income Tax | ||
Taxpayer- A legal entity resident in the country that generates profit from activities within the country and abroad. Tax Rate- 10% on income from employment, income from self-employment, income from copyright and related rights, income from the sale of own agricultural products, income from industrial property rights, income from lease and sublease, income from capital, capital gains, income from insurance, and other income. Legislation |
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Value Added Tax (VAT) | ||
Taxpayer- A person who permanently or occasionally independently engages in economic activity, regardless of the goals and results of this activity. Tax RateThe general tax rate of 18% applies to the entire turnover and import, and there are also preferential tax rates of 10% and 5%. A preferential tax rate of 5% applies to: - Basic products for human consumption. A preferential rate of 5% also applies to the turnover of the following services: - Transport of persons and their accompanying luggage. A preferential tax rate of 10% applies to: - Turnover and import of electricity for households. Legislation |
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Property Taxes | ||
Property Tax Taxpayer
- Legal and natural persons who are property owners. Tax Rate- From 0.10% to 0.20% of the property's market value, determined according to the Methodology for assessing the market value of real estate. Inheritance and Gift Tax Taxpayer
- A natural or legal person resident in the country who inherits property or receives a property as a gift, both domestically and abroad. Inheritance and gift tax is paid on real estate, cash, financial claims, securities, and other movable property if the market value of the inheritance or gift agreement exceeds the amount of the annual average salary. Tax Rate
2% to 3% for taxpayers of the second degree of kinship. Real Estate Transfer Tax Taxpayer
- Legal and natural persons who sell the real estate. Tax Rate2% to 4% Legislation |
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Excise Taxes | ||
Excisable GoodsExcise duty Excise on Alcohol and Alcoholic BeveragesExcise on beer: 4.00 denars for each 1% volume of pure alcohol in one liter of the final product. Excise on sparkling and still wine and fermented beverages: 0 denars
Excise on intermediate products: Excise on ethyl alcohol and spirits: 340.00 denars per liter of pure alcohol, measured at 20°C. Tobacco Products
Excise on cigars:
Excise on cigarillos:
Excise on smoking tobacco (finely cut):
Excise on other smoking tobacco and water pipe tobacco (hookah): Excise on snuff and chewing tobacco: - 2,300.00 denars per kilogram net weight and 0% of the retail price. Excise on non-combustible tobacco products: - 4,000.00 denars per kilogram net weight of tobacco mixture and 0% of the retail price. Excise on e-cigarette liquid: - 3 denars per milliliter volume.
*From 1 January 2024 to 1 January 2030, the specific and minimum excise duty on cigarettes increases by 0.23 denars per piece. Energy Products and Electricity
Excise on Motor Gasoline:
Excise on Diesel Fuel: Excise on Liquefied Petroleum Gas and Methane:
Excise on Kerosene:
Excise on Heating Oil:
Excise on Natural Gas:
Excise on Electricity: Excise on Coal, Coke, and Lignite: - zero denars per gigajoule (Gj). Excise on Petroleum Coke: - 84.6 denars per gigajoule (Gj). Excise on Biofuels: - zero denars per kilogram. LegislationLaw on Excise Duties – unofficial consolidated text Law amending the Law on Excise Duties (Official Gazette of the RNM No. 77/21) Law amending the Law on Excise Duties (Official Gazette of the RNM No. 57/22) Law amending the Law on Excise Duties (Official Gazette of the RNM No. 209/23) |
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Mandatory Social Insurance Contributions | ||
Type of contributionRates Contribution for pension and disability insurance:18,8% Contribution for health insurance:7,5% Additional contribution for compulsory health insurance in case of work injury and occupational disease:0,5% Contribution for unemployment insurance:1,2% Lowest Base for Calculating and Paying Contributions
- 50% of the average salary per worker in the country published in January of the current year according to the data of the State Statistical Office. Highest Monthly Base for Calculating and Paying Contributions
- Sixteen average salaries for employment income. LegislationLaw on Compulsory Social Insurance Contributions – unofficial consolidated text |
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Other Laws in the Field of Taxes | ||