Europe · MKD
North Macedonia For Solopreneurs - Tax, Immigration, Lifestyle
Reviewed 2026-06-21
Top income tax
10%
Self-employed SS
Yes
VAT
18%
Capital gains
10%
Exit tax
No
Nomad visa
No
63
/ 100
Tax efficiency57
Ease to enter57
Ease to exit77
Cost of living85
Internet11
English100
North Macedonia offers one of Europe's lowest flat tax environments, with a 10 percent rate on both personal and corporate income, making it attractive for a low-overhead solopreneur. The main cost is social security, where the self-employed pay the full roughly 28 percent contribution themselves on a base tied to the average wage, and residents are taxed on worldwide income once they pass 183 days. Living costs are very low and English proficiency is high, but the headline digital nomad visa remains in development rather than formally launched, so foreigners currently rely on standard self-employment or temporary residence permits.
Personal income tax
Income tax structureFlat
Top income tax rate10%
Entry income tax rate10%
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate28%
Employer SS rate0%
Indirect & other taxes
VAT standard rate18%
Capital gains rate10%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate5%
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate10%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index39
Internet speed57 Mbps
English proficiencyHigh
Civil liberties65
Citizenship by investment
North Macedonia grants citizenship to investors from $216k. This is a passport rather than a permit, so it survives you leaving the country.
Naturalisation in the economic interest of the Republic (marketed as CBI)
Status: contested. CONTESTED / de facto stalled. EU 2024 report: only ~5 applications, none processed. EU candidate under active pressure to end it. ~121 economic citizenships 2005-2022 (~7/yr) = discretionary, not a functioning program.
| Route | From | Notes |
|---|---|---|
| Private investment fund contribution | $216k | EUR 200k, 2-year hold; fund conditions apply |
| Direct investment in new facilities + jobs | $432k | EUR 400k + 10 employees for 1 year |
Residency requirementnone
Processing timestalled in practice
Dual citizenshipAllowed
medium confidence
Sources
- PwC Worldwide Tax Summaries — North Macedonia Individual Taxes on Personal Income
- PwC Worldwide Tax Summaries — North Macedonia Individual Other Taxes (social security, VAT, inheritance)
- PwC Worldwide Tax Summaries — North Macedonia Corporate Taxes on Corporate Income and Group Taxation (CFC)
- EF EPI — North Macedonia English Proficiency
- Numbeo — Cost of Living Index by Country 2026
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.