VAT and Other Taxes – North Macedonia
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.
VAT 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.
VAT Rates 2026
Applies to overall turnover and imports of goods and services. Main VAT rate in North Macedonia.
Applies to turnover of certain goods and services as defined by law. Intermediate rate.
Lowest preferential rate for socially important goods and services. Applies to limited list.
Banking and financial services, healthcare, social security, education, religious services, insurance, gambling games.
Inheritance and Gift Tax
Tax paid on real estate, cash, money claims, securities and other movable property if value exceeds average annual salary.
Base is market value of property at moment tax liability arises, decreased by debts and expenses burdening such property.
Rates depend on order of succession and set by municipality within certain range. First order heirs exempt.
Property Tax
Property tax is established and collected by local authorities. Rates vary depending on municipality and property type.
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