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 on employment income for all residents, regardless of how much you earn. Before the 10% tax is calculated, you receive a personal tax exemption (allowance) of MKD 123,240 deducted from your gross income, which effectively reduces your taxable income.
How much do I pay in social contributions in North Macedonia?
As an employee in North Macedonia, you pay mandatory social contributions totaling 27% of your gross salary: 18.8% for pension and disability insurance, 7.5% for health insurance, 1.2% for employment insurance, and 0.5% for additional health insurance. The good news is that all these contributions are tax-deductible, meaning they reduce the income amount on which the 10% income tax is calculated.
What is my take-home pay after taxes and social contributions?
Your take-home pay is calculated by subtracting both social contributions (27% of gross) and income tax (10% of the amount after the personal exemption) from your gross salary. For example, if you earn MKD 50,000 gross, you'd pay approximately MKD 13,500 in social contributions and then 10% income tax on the remaining taxable income, leaving you with roughly MKD 35,000 to take home.
Are there regional or local income taxes in North Macedonia?
No, there are no regional or local income taxes in North Macedonia. The 10% flat income tax is national and applies uniformly across the entire country, so your tax burden does not vary by which city or region you work in.
Do expats and remote workers pay the same tax rate as citizens?
Yes, the 10% flat income tax rate and all social contribution requirements apply equally to all residents of North Macedonia, including expats and remote workers, as long as they are classified as resident employees. Special exemptions may apply for employees in certain technological industrial development zones, but standard resident employees pay the same rate regardless of citizenship or origin.
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