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 rateMKD 0+18.8%

Health insurance

Bracket Income Range Rate
Health insurance rateMKD 0+7.5%

Employment insurance

Bracket Income Range Rate
Employment insurance rateMKD 0+1.2%

Additional health insurance

Bracket Income Range Rate
Additional health insurance rateMKD 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 personal 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 calculating this tax, you get a personal tax exemption of MKD 123,240 deducted from your gross income, so only income above that threshold is taxed.

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, broken down as: 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% personal income tax.

Is there a maximum cap on social contributions in North Macedonia?

Social contributions are technically capped at a maximum monthly base of 16 average salaries, though our calculator models them without an income ceiling for comparison purposes. For most employees, this cap won't affect your contributions, but it's worth checking with your employer or tax advisor if you earn a very high salary.

Do I pay different income tax rates depending on where in North Macedonia I live?

No, there are no local or regional income taxes in North Macedonia. The 10% flat rate applies uniformly across the entire country regardless of which city or region you live or work in.

What's my take-home pay after taxes and contributions in North Macedonia?

Your take-home pay is calculated by subtracting both social contributions (27% of gross) and personal income tax (10% of income above MKD 123,240 exemption) from your gross salary. Use our calculator above to see your exact net pay based on your salary, since the personal exemption and deductible contributions significantly reduce your final tax bill.

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