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North Macedonia: Tax card for 2025

Information about the tax system for 2025

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August 26, 2025

A “tax card” for 2025 prepared by the KPMG member firm in North Macedonia provides information about the tax system for 2025, specifically:

  • Taxation of corporate profits
    • Non-deductible expenses
    • Transfer pricing
    • Thin capitalization
    • Tax incentives
  • Withholding tax
  • Pillar Two law
  • Value added tax
  • Payroll-related taxes and charges
  • Property, gift and inheritance taxes
  • Excise duties
  • Motor vehicle tax
  • Filing deadlines

Read the tax card 2025

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