Tax authorities
Ministry of Finance
Dame Gruev 14, 1000 Skopje
Tel: +389 2 3117288
Fax: + 389 2 3117280
Email: finance@finance.gov.mk
Website: www.finance.gov.mk/
General Tax Directorate
bul. Kuzman Josifovski –Pitu no.1
(Kompleks Banki), 1000 Skopje
Tel: + 389 2 3299500
Fax: + 389 2 3281010
Email: info@ujp.gov.mk
Website: www.ujp.gov.mk
Tax rates at a glance
(As of August 15 2009)
| Corporate income tax rate |
10% (a) |
| Capital gains tax rate |
10% (b) |
| Branch tax rate |
10% |
Withholding tax |
(c) |
| Dividends |
10% |
| Interest |
10% |
| Royalties from Patents and licences |
10% |
| Branch remittance tax |
Zero |
Net operating losses (years) |
|
| Carry back |
Not allowed |
| Carry forward |
Not allowed (As of January 1 2009) |
(a) Companies operating in technological-industrial development zones are exempt from corporate income tax for the first 10 years
(b) Taxes are levied on 70% of capital gains nonresidents are not subject to capital gains tax. No capital gains tax on asset or share sales for corporate taxpayers.
(c) Withholding tax rates in the absence of a double tax treaty
Source: Professionals from Eurofast Global Limited, FYR Macedonia.
FYR Macedonia
Elena Kostovska
Eurofast Global
Macedonia
Macedonia is developing its tax system to attract more foreign direct investment, explains Elena Kostovska of Eurofast Global
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