Macedonia, FYR

Paying Taxes in

Macedonia, FYR

Listed 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.

The information appearing on this page 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 183 economies. The most recent round of data collection for the project was completed in December 2010.

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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 10.0% add backs, distributed profit and increase of share capital 6.3
Property transfer tax 1 3.0% sale price 1.8
Fuel tax 1 MKD 24.4 liter 1.5
Municipal fee 1 fixed fee (MKD 8,000) 0.1
Property tax 1 0.1% land value 0.1
Social Security contributions 0 withheld 56 - - 0 withheld
Value added tax (VAT) 12 44 18.0% value added not included
Totals: 28 119 9.7
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