Social Security Contributions — North Macedonia
North Macedonia's mandatory social insurance system is regulated by the Law on Mandatory Social Insurance Contributions. Employers are obligated to calculate, withhold from employees' gross salary, and pay contributions to respective funds.
Social Security Contributions
North Macedonia's mandatory social insurance system is regulated by the Law on Mandatory Social Insurance Contributions. Employers are obligated to calculate, withhold from employees' gross salary, and pay contributions to respective funds.
Employee Contributions 2026
Primary contribution for pension and disability insurance. Automatically withheld from gross salary by employer.
Mandatory health insurance. Provides access to public healthcare system. Withheld from salary.
Unemployment insurance contribution. Provides benefits in case of job loss.
Additional health insurance for supplementary medical coverage. Total employee contribution rate approximately 28%.
Maximum Contribution Base
Highest monthly base for payment of mandatory social security contributions is 16 average salaries in North Macedonia. No contributions due on difference above this threshold.
Public Revenue Office (PRO) is authorized to control calculation and payment of compulsory social contributions and personal income tax on salaries.
Self-Employed Contributions
For self-employed performing professional and intellectual services, base for calculating contributions cannot be lower than average salary published in January of current year.
Self-employed pay social contributions at same rates as employees, but must cover both employee and employer portions.
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Personal Income Tax 2026
Since January 1, 2023, North Macedonia applies a flat tax system of 10% for most income types. This is one of the simplest and lowest tax rates in Europe, making the country attractive for entrepreneurs and workers.
03Business Taxation
North Macedonia offers one of Europe's most competitive tax systems with flat 10% corporate income tax. This attracts foreign investment and promotes business development.
04VAT and Other Taxes
North Macedonia's VAT system applies standard rate of 18% with preferential rates of 5% and 10% for certain goods and services. Inheritance, gift, and property taxes also apply.