How is income tax calculated in North Macedonia?

North Macedonia applies a flat 10% personal income tax to employment income, withheld at source by your employer. So a gross salary of MKD 600,000 pays MKD 60,000 of income tax. The 10% rate is the same at every income level and has been unchanged across 2023, 2024, 2025 and 2026.

Did North Macedonia not introduce a progressive tax?

A progressive 10%/18% scale was legislated in 2019, but its application to wages and most income was suspended, so the flat 10% remains in force. This calculator models the flat 10% that actually applies to salaries.

What about social contributions?

Mandatory employee social contributions (pension 18.8%, health 7.5%, unemployment 1.2% and additional health 0.5% — about 28% of gross) plus a personal exemption reduce your net pay in practice. The calculator computes income tax on gross as a transparent upper estimate and shows take-home after income tax only.

Can I compare different tax years?

Yes. Use the year selector to switch between 2023, 2024, 2025 and 2026, or turn on the comparison view to see two years side by side. The flat 10% rate has been stable, so results are consistent across these years.

Is this calculator accurate for my situation?

It gives a reliable estimate of the 10% income tax on a Macedonian salary. It does not deduct social contributions or the personal exemption, so it does not show your exact net pay. Check with the Public Revenue Office or a tax adviser for precise figures.

Does this North Macedonia tax calculator include local taxes and surcharges?

This tool focuses on the published national income-tax schedule for the selected year. Local taxes, social contributions, municipal surcharges, and special levies can change your real liability, so use this as a planning estimate and confirm your final amount with official guidance.

North Macedonia Income Tax Calculator 2023-2026

How to use North Macedonia Income Tax Calculator

This North Macedonia income tax calculator works out the flat 10% personal income tax on employment income for 2023, 2024, 2025 and 2026. North Macedonia withholds 10% at source, so a gross salary of MKD 600,000 pays MKD 60,000 of income tax. A progressive 10%/18% scale was legislated in 2019 but suspended for wages, so the flat 10% still applies. The calculator shows your income tax, effective rate and take-home pay in denars and lets you compare any two tax years side by side. Mandatory employee social contributions (about 28% of gross) and a personal exemption reduce net pay in practice and are documented but not deducted.

Select your tax year (2023, 2024, 2025, or 2026).
Enter your annual gross income in Macedonian denars.
Keep the filing status as Individual.
Click Calculate to see your income tax, effective rate and take-home pay.
Turn on the year-comparison view to see two tax years side by side.

Your data never leaves your device — 100% private processing.

How North Macedonia’s income tax works

Income tax is a single flat 10% on employment income, withheld by the employer. There is effectively no progression on wages, so the effective rate is 10% of gross at every income level and is identical across 2023–2026.

Contributions and what is not deducted here

Employee social contributions — pension 18.8%, health 7.5%, unemployment 1.2% and additional health 0.5% (about 28%) — plus a monthly personal exemption of around MKD 9,400 reduce your taxable base and net pay. They are documented but not deducted, so take-home is shown after income tax only.

Worked examples

MKD 300,000

Inputs: MKD 300,000

Result: MKD 30,000 income tax (10%) · take-home MKD 270,000

MKD 600,000

Inputs: MKD 600,000

Result: MKD 60,000 income tax (10%) · take-home MKD 540,000

MKD 1,200,000

Inputs: MKD 1,200,000

Result: MKD 120,000 income tax (10%) · take-home MKD 1,080,000

Glossary

Taxable income: Income remaining after eligible deductions and exemptions that tax rates are applied to.
Progressive tax: A system where higher portions of income are taxed at higher marginal rates.
Marginal rate: The tax rate that applies to your next unit of taxable income within its bracket.
Net income: Take-home income after taxes and mandatory contributions are subtracted from gross pay.

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North Macedonia Income Tax Calculator

Tax Calculator

How to use North Macedonia Income Tax Calculator

How North Macedonia’s income tax works

Contributions and what is not deducted here

Worked examples

Glossary

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Why use North Macedonia Income Tax Calculator?

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