In this page: Accounting Rules | Tax Rates | Intellectual Property | Legal Framework | Standards | Business Practices
Restaurant services, specifically serving food and beverages for onsite consumption (except alcoholic beverages), and the supply and import of electricity for households (from 1 July 2022 to 30 June 2023) are subject to a reduced rate of 10%.
International air transport of passengers, the supply of precious metals for the central bank and the supply, repair and maintenance, chartering and leasing of aircraft are zero-rated.
Rental of residential buildings and apartments that are used for housing; banking and financial services; insurance and reinsurance; games of chance; and educational services are exempted.
Other taxes include:
North Macedonia | Eastern Europe & Central Asia | United States | Germany | |
---|---|---|---|---|
Number of Payments of Taxes per Year | 7.0 | 13.9 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 119.0 | 226.2 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 13.0 | 36.5 | 36.6 | 48.8 |
Source: Doing Business - Latest available data.
Income tax | 10% |
Gambling and games income | 15% |
Capital gains derived from the sale of immovable property, securities, and equity participations in companies | 10% |
Type of property and law | Validity | International Agreements Signed |
---|---|---|
Patent Industrial Property Law |
20 years. |
Patent Cooperation Treaty (PCT) |
Trademark Industrial Property Law |
10 years. |
Trademark Law Treaty Protocol Relating to the Madrid Agreement Concerning the International Registration of Marks |
Design Industrial Property Law |
10 years. | |
Copyright Copyright Laws |
70 years |
Berne convention For the Protection of Literary and Artistic Works Convention for the Protection of Producers of Phonograms Against Unauthorized Duplication of Their Phonograms Rome ConventionFor the Protection of Performers, Producers of Phonograms and Broadcasting Organizations WIPO Copyright Treaty WIPO Performances and Phonograms Treaty |
Industrial Models Industrial Property Law |
10 years. |
New Year's Day | January 1st |
Christmas Eve (Orthodox) | January 6 |
Christmas Day (Orthodox) | January 7 |
Easter Monday (Orthodox) | Varies |
Labor Day | May 1st |
St. Cyril and St. Methodius' Day | May 25 |
Iliden Day (Republic Day) | August 3 |
Independence Day | September 8 |
End of Ramadan | Varies |
Uprising Day | October 12 |
Revolution Day (National Day) | October 23 |
Feast of the Sheep | Varies |
St. Clement of Ohrid | December 8 |
Vacation Holidays | August (one or two weeks). |
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Latest Update: May 2024