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Tax Rates - Double taxation avoidance treaties

The witholded tax in accordance with the provisions of the Article 29-b of the Law on Amendment on the Law on Corporate Income Tax (“Official Gazzete of Republic of Macedonia”, No.139/06) is calculated on the gross income at the rate of 10%.
According to the Article 37 of this Law, the Corporate Income Tax rate for the revenues of the Article 29-b, Items 1, 4, 5, 6, 7, 9, 10 and 11 of this Law i.e. the withholding tax for 2007 is 12%.
If the foreign legal entity (the income recipient), is a resident of the country by which the Republic of Macedonia has concluded an Double Taxation Avoidance Treaty in relation to the income taxes and capital, then the tax rate for that income assessed in the Law should not exceed the tax rate which is applied for the income determined in the Agreement.
It means that if with the provisions of the Agreements, the tax rate by which it should be calculated and withhold the tax on specific kinds of incomes is not fixed determined, instead it is given a formulation...the inlaid tax cannot exceed more than __ percentage..., then while calculating and withholding tax of this kind of income it should be applied the lower rate between the tax rate determined in the Law on Corporate Income Tax and the rate determined in the Agreement for avoiding double taxation.

(*) Agreement concluded by the Republic of Macedonia and the specific country that is not yet in force.
(**) Agreement concluded by the Federal Republic of Yugoslavia and the Republic of Macedonia that is applied in regards of Republic of Serbia and Republic of Montenegro.
(***) Tax rate of 10% applies only in case of use or right to use of cinematographic films and films or tapes for radio and television transmission, while the tax rate of 5% applies in all other cases.
(****) As other incomes is understood the parts of the income of a resident of the contracting country, wherever they are made, which are not covered by specific provisions of the specific agreement.
 

 To download the Agreement for avoiding double taxation, click the name of the Country in the table below.

Country Official Gazette Number Date of entry into force of the Agreement Date of application of the Agreement Dividends Interests Copy rights Other incomes
(****)
Participation percentage Tax rate
(not more than)
Austria 152/2007 20.01.2008 01.01.2008 At least 10% 0% 0% 0% 0%
Other cases 15%
Azerbaijan 107/2013 12.08.2013 01.01.2014 Irrespective of participation 8%  8%  8% 0%
Albania 16/1998 02.09.1998 01.01.1999 Irrespective of participation 10% 10% 10% 0%
Belgium 157/2010 17.07.2017 01.01.2018 At least 10% 5% 10% 10% 0%
Other cases 15%
Belarus 96/2005 26.01.2006 01.01.2007 At least 25% 5% 10% 10% 0%
Other cases 15%
Bosnia and Herzegovina 29/2014 02.06.2014 01.01.2015 At least 25% 5% 10% 10% 0%
Other cases 15%
Bulgaria  23/1999 24.09.1999 01.01.2000 At least 25% 5% 10% 10% 0%
Other cases 15%
Great Britain and North Ireland 47/2007 08.08.2007 01.01.2008 At least 25% continuously 12 months before dividend’s payment 0% 10% 0% 0%
Pension scheme 0%
At least 10% 5%
Other cases 15%

Vietnam (*)

 63/2015 / /  At least 70% 5%  10% 10%  0%
 At least 25% but less than 70% 10%

 Other cases

 15%

Germany 86/2007 29.11.2010 01.01.2011 At least 10% 5% 5% 5% 0%
Other cases 15%
Denmark 48/2000 14.12.2000 01.01.2001 At least 25% 5% 0% 10% 0%
Pension fund 0%
Other cases 15%
Egypt (*) 7/2000 / / Irrespective of participation 10% 10% 10% 0%
Estonia 55/2009 21.05.2009 01.01.2010 At least 25% 0% 5% 5% 0%
Other cases 5%
Israel (*) 36/2018 / / At least 25% 5% 10% 5% 0%
Other cases 15%
India 131/2014 12.09.2014 01.01.2015 Irrespective of participation 10% 10% 10% 0%
Iran 7/2002 17.01.2014 01.01.2015 Irrespective of participation 10% 10% 10% 0%
Ireland 157/2008 23.06.2009 01.01.2010 At least 25% continuously 12 months before dividend’s payment 0% 0% 0% 0%
Admited pension fund 0%
At least 10% 5%
Other cases 10%
Italy 34/1997 08.06.2000 01.01.2001 At least 25% 5% 10% 10% 0%
Other cases 15%
Kazakhstan

154/2012

27.04.2015 01.01.2016 At least 25% 5% 10% 10% 0%
Other cases  15%
Qatar 103/2008 26.09.2008 01.01.2009 Irrespective of participation 0% 0% 5% 0%
China-Taiwan 44/1999 09.06.1999 01.01.2000 Irrespective of participation 10% 10% 10% 0%
Kosovo 10/2012 13.04.2012 01.01.2013 At least 25% 0% 10% 10% 0%
Other cases 5%
Kuwait 115/2012 20.02.2015 01.01.2016  Irrespective od participation

0%

 0% 15% 0%
Latvia 47/2007 25.04.2007 01.01.2008 At least 10% 5% 5% 10% or 5% (***) 0%
Other cases 10%
Lithuania 103/2008 27.08.2008 01.01.2009 At least 10% 0% 10% 10% 0%
Other cases 10%
Luxembourg 139/2012 23.07.2013 01.01.2014 At least 25% 5% 0% 5% 0%
Other cases 15%
Marocco 123/2010 14.09.2012 01.01.2013 Irrespective of participation 10% 10% 10% 0%
Moldova 130/2006 28.12.2006 01.01.2007 At least 25% 5% 5% 10% 0%
Other cases 10%
People’s Republic of China 49/1997 29.11.1997 01.01.1998 Irrespective of participation 5% 10% 10% 0%
Norway 117/2011 01.11.2011 01.01.2012 At least 25% 10% 5% 5% 0%
Other cases 15%
United Arab Emirates 63/2016 07.02.2017 01.01.2018 Irrespective of participation 5% 5% 5% 0%
Poland 17/1997 17.12.1999 01.01.2000 At least 25% 5% 10% 10% 0%
Other cases 15%
Romania 7/2002 16.08.2002 01.01.2003 Irrespective of participation 5% 10% 10% 0%
Russia 7/1998 05.07.2000 01.01.2001 Irrespective of participation 10% 10% 10% 0%
Saudi Arabia 130/2015 01.05.2016 01.01.2017 Irrespective of participation 5% 5% 10% 0%
Slovakia  19/2010 27.04.2010 01.01.2011 Irrespective of participation 5% 10% 10% 0%
Slovenia 31/1998 20.09.1999 01.01.2000 At least 25% 5% 10% 10% 0%
Other cases 15%
Federal Republic of Yugoslavia (**) 8/1997 22.07.1997 01.01.1998 At least 25% 5% 10% 10% 0%
Other cases 15%
Turkey 45/1995 28.11.1996 01.01.1997 At least 25% 5% 10% 10% 0%
Other cases 10%
Ukraine 21/1998 23.11.1998 01.01.1999 At least 25% 5% 10% 10% 0%
Other cases 15%
Hungary 12/2002 14.03.2002 01.01.2003 At least 25% 5% 0% 0% 0%
Other cases 15%
Finland 7/2002 22.03.2002 01.01.2003 to 10% 15% 10% 0% 0%
At least 10% 0%
France 23/1999 01.05.2004 01.01.2005 to 10% 15% 0% 0% 0%
At least 10% 0%
Netherland 13/1999 21.04.1999 01.01.2000 to 10% 15% 0% 0% 0%
At least 10% 0%
Croatia 17/1995 11.01.1996 01.01.1997 At least 25% 5% 10% 10% 0%
Other cases 15%
Czech Republic 7/2002 17.06.2002 01.01.2003 At least 25% 5% 0% 10% 0%
Other cases 15%
Switzerland 55/2000 27.12.2000 01.01.2001 At least 25% 5% 10% 0% 0%
Other cases 15%
Sweden 21/1998 15.05.1998 01.01.1999 to 25% 15% 10% 0% 0%
At least 25% 0%
Spain 96/2005 01.12.2005 01.01.2006 At least 10% 5% 5% 5% 0%
Other cases 15%
 


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