Tax rates and treaties
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
North Macedonia – Country Key Features
Tables summarising direct taxation of companies and individuals, VAT or GST, and other taxes.
North Macedonia – Treaty Withholding Rates Table
Table showing maximum tax rates on dividends, interest, and royalties under the treaties in force.
Treaties
Full text of tax treaties between North Macedonia and other territories. Includes information on each treaty’s status, signed date, effective date, and in force date.
Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.
Tax guides
The ICAEW Library subscribes to IBFD, a specialist cross-border tax database. It provides current and historic tax rates, detailed tax guides, and tax treaties for hundreds of jurisdictions around the world.
North Macedonia – Individual Taxation
Guide covering income tax (including employment, investment, and capital gains), social security contributions, taxes on capital, inheritance and gift taxes, and taxation of resident, expatriate and non-resident individuals.
North Macedonia – Corporate Taxation
Guide covering corporate income tax, transactions between resident companies, taxes on payroll, taxes on capital, international aspects, anti-avoidance, and value added tax.
Contact the Library enquiry team on +44 (0)20 7920 8620 or email library@icaew.com to request documents or get help with research. The service is free for ICAEW members, ACA students and other permitted users.
Tax news and developments
A selection of articles reporting on tax news and developments are available from the Business Source Corporate Plus database.
Exclusive
FYR Macedonia re-extends period for preferential VAT rate applications on first sale of residential buildings
Exclusive
Double tax treaty between FYR Macedonia and Belgium enters into force
Exclusive
Germany ratifies protocol amending Macedonia-Germany DTA
Exclusive
Macedonia introduces preferential VAT rate to pellet products
Exclusive
FYR Macedonia ratifies double tax treaty with UAE
Exclusive
FYR Macedonia and Israel sign tax treaty (International Tax Review, March 2016
Exclusive
Macedonia - Kazakhstan treaty ratified by parliament
Exclusive
FYR Macedonia - Kuwait treaty ratified by Parliament
The ICAEW Library & Information Service provides full text access to a selection of key business and reference eBooks from leading publishers. eBooks are available to logged-in ICAEW members, ACA students and other entitled users. If you are unable to access an eBook, please see our Help and support advice or contact library@icaew.com.
Exclusive
Global individual tax handbook 2023
Surveys the tax treatment of individuals in 101 different tax jurisdictions worldwide, with separate chapters on each.
Exclusive
European tax handbook 2023
Surveys the tax systems of 49 European countries and jurisdictions, with individual chapters on each.
Exclusive
Global corporate tax handbook 2023
Surveys the corporate taxation systems of 101 different tax jurisdictions worldwide, with individual chapters on each.
Exclusive
Mandatory disclosure rules in North Macedonia
A chapter examining the mandatory disclosure rules which apply in North Macedonia, covering: objectives, reportable arrangements, reportable persons, when to report, consequences of (non-)reporting, interaction with other domestic rules, fundamental rights, and the future outlook.
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