Annual Municipal Property Tax (Данок на Имот) in North Macedonia
Annual real estate ownership taxes in North Macedonia are determined by local municipal authorities under the Law on Property Taxes:
- Base Statutory Rates: The municipal council establishes a proportional rate between 0.10% and 0.20% of the property's estimated market value (typically 0.10% in Skopje for residential).
- 50% Primary Residence Relief (Даночно ослободување): If the owner or their family resides in the residential property as their primary domicile, the annual tax liability is reduced by 50.0%.
- Secondary & Non-Resided Homes: Full statutory rate without discount.
- Agricultural Land: Taxed at 0.10% of market value (exempt if cultivated for agricultural production).
Statutory Regulatory Framework: Compliant with the Law on Personal Income Tax, Law on Profit Tax, Law on Labor Relations, and official decrees issued by the Public Revenue Office (UJP / УЈП), RKE, and Customs Administration of North Macedonia.