Simplified Corporate Tax for Micro-Entities in North Macedonia
Under Article 32 of the Law on Profit Tax of North Macedonia, micro and small business entities enjoy special turnover-based taxation:
- Category 1 (Turnover up to 3,000,000 MKD / approx. €49,000):
- 0.0% Profit Tax (100% Tax-Exempt). The entity does not pay any annual corporate income tax or simplified profit tax.
- Category 2 (Turnover between 3,000,001 and 6,000,000 MKD):
- Option to pay a flat 1.0% tax on gross annual revenue instead of standard 10% corporate profit tax.
- Category 3 (Turnover above 6,000,000 MKD):
- Mandatory transition to standard 10.0% Corporate Profit Tax based on accounting net profit.
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.