North Macedonia Tax Calculator (2026)
Income tax rates and take-home pay for North Macedonia
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North Macedonia Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Employment income (flat rate) | MKD 0+ | 10.0% |
Personal allowance: MKD 123,240
Pension and disability insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Pension and disability insurance rate | MKD 0+ | 18.8% |
Health insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Health insurance rate | MKD 0+ | 7.5% |
Employment insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Employment insurance rate | MKD 0+ | 1.2% |
Additional health insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Additional health insurance rate | MKD 0+ | 0.5% |
Key Facts
Tax Year
2025
Currency
MKD
Top Rate
10.0%
Brackets
1 bracket
Allowance
MKD 123,240
Social Contributions
4 items
Assumptions
- · Flat 10% personal income tax on employment income applies to all residents regardless of income level.
- · Personal tax exemption (allowance) of MKD 123,240 is deducted from gross employment income before calculating the 10% tax.
- · Mandatory social contributions (pension 18.8%, health 7.5%, employment 1.2%, additional health 0.5%) are withheld from gross salary and are tax-deductible.
- · Social contributions are capped at a maximum monthly base of 16 average salaries; modeled conservatively without income ceiling for comparison purposes.
- · No local income taxes exist in North Macedonia.
- · Model assumes standard resident employee with no special exemptions (e.g., not employed in a Technological Industrial Development Zone).
- · Capital gains, inheritance, and gift taxes are excluded as they do not apply to regular employment income.
- · VAT and consumption taxes are excluded as they do not affect net salary calculations.
Frequently asked questions
What is the income tax rate in North Macedonia?
North Macedonia has a flat 10% personal income tax rate that applies to all employment income, regardless of how much you earn. Before the tax is calculated, you receive a personal tax exemption (allowance) of MKD 123,240 that is deducted from your gross income, so only income above that threshold is subject to the 10% rate.
How much do social contributions cost in North Macedonia?
Employee social contributions in North Macedonia total 27% of your gross salary and include pension and disability insurance (18.8%), health insurance (7.5%), employment insurance (1.2%), and additional health insurance (0.5%). The good news is that all of these contributions are tax-deductible, meaning they reduce the amount of income subject to the 10% personal income tax.
What will my take-home pay be after taxes and contributions in North Macedonia?
Your take-home pay depends on your gross salary, but you'll need to account for the 27% in social contributions (which are deductible) and the 10% income tax applied to income above the MKD 123,240 exemption. Use the calculator above to enter your salary and see an exact breakdown of deductions and your net pay.
Are there regional or local income taxes in North Macedonia?
No, North Macedonia does not have local or regional income taxes. The only income tax is the flat 10% national personal income tax, so your tax burden is the same regardless of which city or region you work in.
Do social contributions have a maximum limit in North Macedonia?
While social contributions are technically capped at a maximum monthly base of 16 average salaries in practice, this cap is quite high and most employees will not reach it. For salary calculations, it is generally safe to assume that the full 27% contribution rate applies to your entire gross income.
Is there capital gains or inheritance tax in North Macedonia?
No, capital gains, inheritance, and gift taxes do not apply in North Macedonia, so these types of income are not included in the tax calculation for regular employment. The tax system focuses on employment income through the 10% flat rate plus social contributions.
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