Moving to North Macedonia: taxes, residence and life
How to become tax resident in North Macedonia: personal, dividend and corporate tax, 6 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
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
| Top income tax | 10% |
|---|---|
| Dividend tax | 10% |
| Corporate tax | 10% |
| Residenza fiscale | dall'arrivo — Domicile/residence in North Macedonia, or 183 days in 12 months |
| Via di residenza tipica | Temporary residence (property/company/self-sufficient) — Means, health insurance, accommodation, clean record |
| Tipo di clima | humid subtropical · 4.6° / 31.5° (Skopje) |
Residence programmes in North Macedonia
Active programmes
- Temporary residence – owner of residential property (EU/OECD citizens) — Investimento 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
Changes or availability under review
- Citizenship by investment (special economic interest) — Investimento CHF 188'000 · 2026-10
Draft amendments to remove fixed thresholds/fund route under EU pressure (2026)
Plan your residence route
Frequently asked questions
How many days do I need to spend in North Macedonia to become tax resident?
dall'arrivo. 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
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.