Southern Europe · Europe
North Macedonia
North Macedonia is a Southern Europe jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 10%. The jurisdiction offers a digital nomad visa for qualifying individuals.
Impuesto de Sociedades
10%
IRPF
18%
Ganancias de Capital
10%
IVA / GST
18%
Resumen
Datos Clave
Fiscalidad
Residencia y Visado
Empresa y Coste de Vida
Cumplimiento y Reputación
Residencia Fiscal Personal
Tax residency in North Macedonia is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.
Flat 10% income and corporate tax. Work and Stay Program for digital nomads and researchers. Very low cost of living. EU candidate. Technological Industrial Development Zones (TIDZ) with significant tax incentives.
Constitución de Empresa e Impuestos de Sociedades
The standard corporate income tax rate is 10%. The administrative process is considered straightforward, with minimal bureaucratic friction.
Acceso Bancario y Financiero
Banking access in North Macedonia is attainable but may require more documentation and time than in simpler jurisdictions. Internet infrastructure is developing. Speed and reliability can vary by location and should be assessed for business-critical operations.
Cumplimiento y Reputación Internacional
North Macedonia is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.
Para quién es más adecuada esta Jurisdicción
Based on our scoring model, North Macedonia ranks highest for Digital Nomad and Freelancer. It offers a strong proposition for digital nomad (score: 69/100). It offers a strong proposition for freelancer (score: 68/100).
Aviso Legal
La información de esta página tiene únicamente fines informativos generales y no constituye asesoramiento legal, fiscal o financiero. Las leyes fiscales y las normas de residencia cambian con frecuencia y varían significativamente según las circunstancias individuales. Consulta siempre a un profesional cualificado con licencia en las jurisdicciones pertinentes antes de tomar ninguna decisión.
Desglose de Puntuación
Puntuación por Perfil
Cada puntuación se pondera de forma distinta según el perfil. Ver metodología.
Service Providers in North Macedonia
No listed providers yet for North Macedonia.
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Jurisdicciones Relacionadas
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