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 top income tax rate in North Macedonia?
The highest marginal income tax rate in North Macedonia is 0.1%. Your effective tax rate will be lower depending on your income level.
How is take-home pay calculated in North Macedonia?
Take-home pay in North Macedonia is your gross salary minus income tax, social contributions, and any applicable surcharges. Use the calculator above to see an exact breakdown for your salary.
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