North Macedonia Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The North Macedonia calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| MKD 720,000 a yearEmployee tax profile: Resident employee | MKD 479,678.40 | MKD 479,678.40 | Matches |
Official sources and monitoring
3 official sources. 2 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Contribution rates from January 2026, 2026 tax reduction and the highest contribution base of sixteen average monthly wagesPublic Revenue Office (UJP) | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Annual tax reduction for 2026 of MKD 131,184Public Revenue Office (UJP) | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Personal income tax rate of 10%Ministry of Finance of North Macedonia | 2026-10-20 | Site blocks automated checks; reviewed manually |
No detected source change is waiting for review.
Rule version
Version MK-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Resident employee whose salary is above the minimum contribution base; all social contributions are calculated on gross salary and paid from it.
- Personal income tax is 10% of gross salary less contributions and the MKD 131,184 annual tax reduction.
Coverage & limitations
Rule version MK-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Salary above MKD 600,000 a month is not supported: contributions stop at sixteen average monthly wages, and the 2026 average wage used for that ceiling was not confirmed.
- Salary below the minimum contribution base and reduced-rate categories are not covered.
- Independent professional verification pending.