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Tax Rates

Personal Income Tax

  • from 01.01.2008 - 10 % tax rate

Profit Tax

  • from 01.01.2008 - 10% tax rate

Value Added Tax

VAT is calculated by applying proportional tax rates on the tax base for the taxable turnover of goods, services and import:

  • by the general tax rate of 18% and
  • by the preferential tax rate of 5%.

Preferential tax rate of 5% is applied in the sales / import at:

  • Products for human consumption and publications
  • Seed and planting material for the production of agricultural plants
  • Fertilizers
  • Assets for plant protection
  • Plastic mass foils for use in agriculture
  • Agricultural machinery
  • Automatic data processing machines and their units (computers)
  • Thermal solar systems and components
  • Medications
  • Drinking water from public supply systems and urban waste water and drainage water for watering of agricultural land
  • Medical equipment, aids and other devices, whose purpose is to alleviate or treat disability solely for personal use by people with disabilities
  • Crude oil for the production of food for human consumption
  • The first trade of apartments and residential buildings in the part in which they are used for residential purposes, with the exception of the first trade to be carried out within five years after construction
  • Transportation of persons and their luggage
  • Software for machines for automatic processing data and their units (computers)
  • Services for the maintenance of public hygiene and waste disposal
  • Accommodation services (bed) or accommodation with breakfast, half board or full board, in all types of commercial catering facilities



© Public Revenue Office, Republic of North Macedonia