Macedonia, FYR

Paying Taxes in

Macedonia, FYR

Below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

This information was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 189 economies. The most recent round of data collection was completed in December 2012.

Compare Macedonia, FYR to 188 other economies.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 12 19 10% add backs, distributed profit and increase of share capital 6.3
Property transfer tax 1 3% sale price 1.8
Property tax 1 0.1% land value 0.1
Municipal fee 1 MKD 8,000 fixed fee 0.1
Value added tax (VAT) 12 44 18% value added .. not included
Fuel tax 1 included into fuel price .. small amount
Employee paid - Social security contributions 1 online filing 56 27% gross salaries .. withheld
Totals: 29 119 8.2

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