🇲🇰 Tax residency in North Macedonia
183+ days here and you can owe North Macedonia tax. Top rate 10%, worldwide income included.
Day threshold
183 days
Top rate
10%
Scope
Worldwide income
Expat regime
None
The rule
183-day rule
Day count is one factor. Domicile, family, and economic centre often weigh more.
What triggers residency
- 183+ days physically present in a 12-month period (calendar year in some countries).
- Centre of vital interests, family, primary home, economic ties. Can apply even under the day threshold.
- Permanent home year-round, owning or leasing can trigger residency on its own.
- Worldwide income, residents are taxed on what they earn anywhere.
Plan your stay
Use the Schengen calculator to track Schengen days, then apply the 183-day threshold here as a separate counter. Many nomads track both: Schengen 90/180 for visa compliance and country-level day counts for residency planning.
Open Schengen calculatorNorth Macedonia's tax residency test is the 183-day rule: spend 183 days or more in the country within a 12-month period and you are a tax resident. Alongside the day count, a permanent home or a life visibly centred in the country can establish residency too, so the calendar is not the only thing that matters.
What builds that picture: an apartment or house you own and use as your base, a spouse and children living in North Macedonia, a business registered there that is your main source of income. Someone who stays 150 days a year but keeps their home, family, and company in Skopje should not expect the day count alone to settle the argument. The rules are built to catch exactly that pattern.
If you are resident, taxation is worldwide at a flat 10%, one of the lowest personal income tax rates in Europe. Employment income, freelance income, dividends, interest, capital gains: once resident, your global income is in scope, and it runs through the same flat rate. The simplicity cuts both ways: nothing is sheltered, but nothing gets pushed into a higher bracket either.
There is no special digital-nomad tax regime, and none is needed: the flat 10% is the standard system, which is the draw in itself. You do not apply for anything or meet special criteria; if you are resident, that is the rate.
On treaties: there is no US-North Macedonia income tax treaty in force. US citizens are taxed by the US on worldwide income wherever they live, so they file US returns regardless and rely on the foreign tax credit for relief against tax paid in North Macedonia. The UK and Germany do have double tax treaties with North Macedonia; those allocate taxing rights and provide credit relief so the same income is not taxed in full twice. For any other home country, check the official treaty list of either tax authority rather than assuming relief exists.
Even at a flat 10%, an accountant earns their keep when your residency position is genuinely unclear, when you run a local business or own property here, or when you have income types (dividends, capital gains, foreign rental income) whose local treatment you have not verified. A short consultation that settles your status is cheap compared with penalties for getting it wrong, and it removes the temptation to guess.
The bottom line: 183 days or strong home-and-family ties in North Macedonia means 10% on your worldwide income.
This information is for educational purposes only and does not constitute legal or tax advice.