What are the income tax rates in North Macedonia?

In North Macedonia, the personal income tax ranges from 10%. Corporations pay a 10% corporate tax rate. Capital gains are taxed at 10%. VAT is 18%.

Is North Macedonia crypto-friendly?

North Macedonia has standard tax treatment for cryptocurrencies (crypto score 3/5). Gains are generally taxed as capital gains or ordinary income.

What is the cost of living in North Macedonia?

The cost of living in North Macedonia is very low (index 34) (reference: 100 = New York City). Safety index is 6.2/10. Average internet speed is 60 Mbps. Compared to Western Europe or the US, North Macedonia offers excellent value for expats.

Is North Macedonia a good destination for digital nomads?

North Macedonia does not have a specific digital nomad visa, though foreigners can explore residency options or tourist stays. Average internet speed is 60 Mbps — suitable for remote work.

What is healthcare like in North Macedonia?

Healthcare quality in North Macedonia is acceptable but limited (score 5.6/10). International private health insurance is recommended.

Is North Macedonia a good place for remote work?

North Macedonia is a viable destination for remote workers. Advantages include: 60 Mbps internet, low cost of living.

North Macedonia — Tax Guide, Residency & Cost of Living for Expats

Europe · Eastern EuropeUpdated 2026

Tax Score

67/100Worldwide

Tax Data

Income Tax10%

Corporate Tax10%

Capital Gains10%

VAT/GST18%

Wealth TaxNo

Inheritance TaxNo

Residency & Visas

Golden VisaNo

Digital Nomad VisaNo

Citizenship in8 years

Cost of Living & Quality of Life

Cost of Living Index34

Safety6.2/10

Internet60 Mbps

Healthcare5.6/10

Gasoline$1.70/L

Tax Overview

North Macedonia uses a worldwide tax system with moderate rates. While residents are taxed on global income, rates are competitive compared to many developed nations.

Personal Income Tax

North Macedonia applies a flat 10% personal income tax rate. This is considerably lower than most developed nations.

Corporate & Capital Gains

The corporate tax rate is 10%, highly competitive globally. Capital gains are taxed at 10%.

Indirect Taxes & Wealth

VAT/GST is 18%, moderate by international standards. There is no wealth tax. There is no inheritance tax.

Crypto & Digital Assets

North Macedonia takes a standard approach to crypto taxation (score 3/5). Gains are generally treated as capital gains or ordinary income.

Compare with other countries

Residency Guide

Relocating to North Macedonia is possible but with limited options. Visa options are more limited, but residency is achievable through standard pathways.

Visa Options

North Macedonia does not currently offer a digital nomad visa or golden visa. Foreigners can explore work, investment, or family reunification visas.

Path to Citizenship

The path to citizenship in North Macedonia takes approximately 8 years — a lengthy timeline by international standards. A minimum presence of 183 days per year is required.

Practical Considerations

As a non-LATAM destination, applicants should consider potential language barriers and cultural differences. Working with a local immigration attorney and verifying apostille/legalization requirements for documents is recommended.

Also consider: Monaco, Vatican City, Andorra

Lifestyle

North Macedonia offers a low cost of living, enabling a comfortable lifestyle on a moderate budget.

Cost of Living

With an index of 34 (reference: 100 = New York City), North Macedonia is significantly cheaper than major world cities. An expat can live comfortably at a fraction of what it would cost in the US or Western Europe.

Safety & Infrastructure

A safety score of 6.2/10 indicates a generally safe environment, with normal precautions recommended. Internet speed of 60 Mbps — adequate for remote work.

Healthcare

With a score of 5.6/10, the healthcare system has limitations. International private health insurance is highly recommended for expats.

Quality of Life

North Macedonia has a Human Development Index of 0.765 (classification: high). This reflects good overall standards, though with areas for improvement.

Data: 2026 · Source: tax_foundation,pwc,manual

Pros & Cons

Pros

Very low top income tax rate (10%)
Low capital gains tax (10%)
No wealth tax
No inheritance tax
Very low cost of living (index 34)
Excellent value: affordable and safe

Cons

Worldwide tax system — global income taxed
Private health insurance recommended (5.6/10)
Physical presence requirement (183+ days/year)

Frequently Asked Questions

North Macedonia operates under a worldwide tax system: taxes residents on worldwide income, regardless of where it is earned. The top personal income tax rate is 10%.