Umzug nach North Macedonia: Steuern, Aufenthalt und Leben
So werden Sie in North Macedonia steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 6 Aufenthaltsprogramme, Anforderungen an die Steueransässigkeit und Klima. Grundlagen verstehen und Aufenthaltswege vergleichen.
Taxes
In North Macedonia the top income tax rate is 10%, dividends are taxed at up to 10% and companies pay 10% corporate tax.
How to move and become tax resident
You can become tax resident in North Macedonia from arrival once you take up residence (Domicile/residence in North Macedonia, or 183 days in 12 months). The typical route is Temporary residence (property/company/self-sufficient): Means, health insurance, accommodation, clean record There are 5 open residence programmes in North Macedonia — see the list below.
Living there
Skopje has a humid subtropical climate with winter highs around 4.6 °C and summer highs around 31.5 °C.
Key facts
| Höchste Einkommenssteuer | 10% |
|---|---|
| Dividendensteuer | 10% |
| Gewinnsteuer | 10% |
| Steuerliche Ansässigkeit | ab Zuzug — Domicile/residence in North Macedonia, or 183 days in 12 months |
| Typischer Aufenthaltsweg | Temporary residence (property/company/self-sufficient) — Means, health insurance, accommodation, clean record |
| Klimatyp | humid subtropical · 4.6° / 31.5° (Skopje) |
Aufenthaltsprogramme in North Macedonia
Aktive Programme
- Temporary residence – owner of residential property (EU/OECD citizens) — Investition CHF 37'600 · 2026-10
- Temporary residence & work permit – company founder/owner (self-employment) — entrepreneur · 2026-10
- Temporary residence – employment — employment · 2026-10
- Temporary residence – family reunion — family · 2026-10
- Residence/citizenship for persons of Macedonian origin — ancestry · 2026-10
Änderungen oder Verfügbarkeit prüfen
- Citizenship by investment (special economic interest) — Investition CHF 188'000 · 2026-10
Draft amendments to remove fixed thresholds/fund route under EU pressure (2026)
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in North Macedonia to become tax resident?
ab Zuzug. Domicile/residence in North Macedonia, or 183 days in 12 months Flat 10% PIT
How much tax will I pay in North Macedonia?
In North Macedonia the top income tax rate is 10%, dividends are taxed at up to 10% and companies pay 10% corporate tax.
Which residence programmes does North Macedonia offer?
Temporary residence – owner of residential property (EU/OECD citizens) (CHF 37'600); Temporary residence & work permit – company founder/owner (self-employment); Temporary residence – employment; Temporary residence – family reunion; Residence/citizenship for persons of Macedonian origin
What is the usual way to move to North Macedonia?
Temporary residence (property/company/self-sufficient). Means, health insurance, accommodation, clean record
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.