North Macedonia's headline corporate income tax (CIT) rate is 10.
The headline personal income tax (PIT) rate is 10.
The standard VAT/GST (or equivalent consumption tax) rate is 18. Registration thresholds, zero-rated and exempt categories, and reduced rates vary by jurisdiction - see the source link below for the full detail on this jurisdiction.
Regardless of citizenship, an individual is a North Macedonian tax resident if they have a permanent or temporary residence there; temporary residence is established by continuous or intermittent presence of 183 days or more within any 12-month period. Where a tax treaty applies, its residency provisions govern. A company is resident if established or headquartered in North Macedonia. Residents are taxed on worldwide income; non-residents only on North Macedonia-source income.
North Macedonia has no CFC rules.
A proportional part of interest on a loan from a non-resident shareholder holding at least 20% of the company's capital is taxable (non-deductible) to the extent the loan exceeds three times that shareholder's equity share; the rule also extends to bank loans tied to a shareholder deposit at that bank. Newly established companies are exempt from thin capitalization rules for their first three years of operation.
North Macedonia maintains double tax treaties with 48 countries.