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 |
|---|---|---|
| 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 this tax is calculated, you get a personal tax exemption of MKD 123,240, which is deducted from your gross income.
How much do I pay in social contributions in North Macedonia?
As an employee, you pay mandatory social contributions totaling 27% of your gross salary: 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 these contributions are tax-deductible, meaning they reduce the amount of income subject to the 10% income tax.
Will my take-home pay be affected if I earn a higher salary?
Yes, but only slightly due to the flat tax structure. As your salary increases, the 10% income tax applies to more of your income after the personal exemption is applied. However, since there's only one tax bracket at 10%, you won't face higher tax rates at higher income levels like you would in a progressive tax system.
Are there any regional or local taxes I need to pay in North Macedonia?
No, North Macedonia does not have local or regional income taxes. The 10% national flat tax and mandatory social contributions are the only employment-related taxes you'll pay.
What happens if I work for a company in a special economic zone in North Macedonia?
This calculator models standard employment income for a typical resident employee. Some special zones, such as Technological Industrial Development Zones, may offer tax exemptions or incentives, so you should verify your specific employer's status with the local tax authority for accurate information.
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