Macedónia do Norte: Ambiente de negócios
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 | Estados Unidos | Alemanha | |
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% |
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Últimas atualizações em May 2024