Profit Tax (Данок на Добивка) in North Macedonia
Corporate entities operating in North Macedonia (DOO / DOOEL / AD) are taxed under the Law on Profit Tax:
- Standard Corporate Tax Rate: Flat 10.0% on taxable business profits.
- Tax Base Determination: Accounting profit adjusted for non-deductible expenditures (unrecognized representation expenses, unauthorized donations, personal benefits).
- Reinvested Profits Exemption: Tax relief is provided for profits reinvested into tangible and intangible development assets (machinery, equipment, software) for business expansion.
- Dividend Withholding Tax (WHT): Flat 10.0% withholding tax on dividends paid to individual residents and foreign non-resident entities, subject to DTT treaty reductions.
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.