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 income tax rate of 10% on employment income, which applies to all residents regardless of how much you earn. Before the 10% tax is calculated, 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 social contributions cost 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 these contributions are tax-deductible, meaning they reduce the amount of income subject to the 10% income tax.
Will I pay more tax if I earn more money in North Macedonia?
No, because North Macedonia uses a flat tax system. Whether you earn MKD 200,000 or MKD 1,000,000 per year, you pay the same 10% income tax rate on income above your personal exemption. This makes the tax system straightforward and predictable for higher earners.
Are there any regional or local income taxes in North Macedonia?
No, North Macedonia has no regional or local income taxes. The only income tax you pay is the flat 10% national rate, plus mandatory social contributions that are withheld from your salary.
What happens to my take-home pay after taxes and social contributions?
Your take-home pay is calculated by subtracting both the mandatory social contributions (27% total) and the 10% income tax from your gross salary. Since social contributions are deductible, they reduce your taxable income before the 10% tax is applied, which helps increase your net pay compared to if social contributions were not deductible.
Do I need to pay taxes on capital gains or inheritance in North Macedonia?
Capital gains, inheritance, and gift taxes do not apply in North Macedonia, so if you earn employment income as a regular employee, you only need to worry about the 10% income tax and social contributions on your salary.
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