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Macedonia

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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

[Show full article]

See also

Macedonia
Central and Eastern Europe (Regional Rankings)

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