Real Estate Transfer Taxation in North Macedonia (Данок на Промет)
Property acquisitions and title registration in North Macedonia are regulated under the Law on Property Taxes and the Agency for Real Estate Cadastre (AKN / Агенција за катастар на недвижности):
- Property Transfer Tax (Данок на промет на недвижности):
- Statutory rate ranges between 2.0% and 4.0% of the property's estimated market value, determined by the local municipal council (Standard 3.0% in City of Skopje).
- First-Sale Exemption: Purchase of brand-new residential construction directly from a VAT-registered investor/developer is exempt from transfer tax (as it is subject to 5% DDV).
- First-line direct inheritance and mutual donations between spouses/children are 100% tax-exempt.
- AKN Cadastre Registration Duties: Title deed registration with the Agency for Real Estate Cadastre costs approx. 1,500 to 5,000 MKD.
- Notary Certification Tariffs: Regulated by the Ministry of Justice, typically 0.1% to 0.3% of transaction value.
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.