North Macedonia Tax Calculator (2026)
Income tax rates and take-home pay for North Macedonia
North Macedonia Income Tax Brackets (2025)
| Bracket | Income Range | Rate |
|---|---|---|
| Flat Tax | MKD 0+ | 10.0% |
Personal allowance: MKD 123,240
Pension and disability insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Employee Rate | MKD 0+ | 18.8% |
Health insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Employee Rate | MKD 0+ | 7.5% |
Employment insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Employee Rate | MKD 0+ | 1.2% |
Additional health insurance
| Bracket | Income Range | Rate |
|---|---|---|
| Employee 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
- · Taxation is based on a flat rate of 10% for employment income.
- · Social security contributions are deducted from gross income before calculating personal income tax.
- · A personal allowance of MKD 123,240 per year is applied.
- · Social contributions are capped at 16 times the national average monthly salary, though the specific amount is released monthly by the State Statistical Office.
- · Church tax is not a mandatory state tax and is excluded.
Frequently asked questions
What is the income tax rate in North Macedonia?
North Macedonia has a flat income tax rate of 10% on employment income. This flat rate applies to all income levels, making the tax system simple and uniform across the country.
How much do I pay in social contributions as an employee in North Macedonia?
As an employee, you contribute a total of 28% in social contributions: 18.8% for pension and disability insurance, 7.5% for health insurance, 1.2% for employment insurance, and 0.5% for additional health insurance. These contributions are deducted from your gross income before the 10% income tax is calculated.
Is there a personal allowance or tax-free threshold in North Macedonia?
Yes, North Macedonia provides a personal allowance of MKD 123,240 per year. This amount is deducted from your taxable income before the 10% flat tax is applied, effectively reducing your tax burden.
How is my take-home pay calculated in North Macedonia?
Your take-home pay is calculated by subtracting social contributions (28% total) from your gross income, then applying the 10% income tax to the remaining amount after deducting the personal allowance. The social contributions are deductible, meaning they reduce the amount subject to income tax.
Are there different tax rates for different regions in North Macedonia?
No, North Macedonia does not have regional or subnational income taxes. The 10% flat tax rate and social contribution rates apply uniformly across the entire country, regardless of which region you work or live in.
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