Technological Industrial Development Zones (TIRZ / ТИРЗ) in North Macedonia
Under the Law on Technological Industrial Development Zones, approved domestic and foreign investors operating within certified TIRZ Free Zones (Skopje 1 & 2, Tetovo, Štip, Prilep, Kichevo) enjoy unrivaled fiscal incentives:
- 10-Year 0.0% Corporate Profit Tax Holiday: 100% complete exemption from Corporate Income Tax for the first 10 years of zone operations.
- 10-Year 0.0% Personal Income Tax Exemption: Employees working within the zone are 100% exempt from the 10% PIT on salaries for 10 years.
- 0.0% Customs Duty & 0.0% DDV: Raw materials, industrial machinery, and capital equipment imported into the zone enter duty-free and VAT-free.
- State Aid for Construction: Subsidies of up to €500,000 for construction costs and training grants.
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.