Capital Gains — Tax on selling shares or property
Capital gains are profits realized from selling shares, stakes, real estate or other property at a price higher than the acquisition cost. Subject to 10% tax.
Definition
Capital gains are profits realized from selling shares, stakes, real estate or other property at a price higher than the acquisition cost. Subject to 10% tax.
Details
For legal entities: capital gains are included in corporate tax (10%). For individuals: personal tax 10% on the difference (sale price − acquisition cost). Exemptions: sale of residence lived in >3 years, sale of securities held >10 years. Filing: in annual tax return.
Example
You sell your 50% stake in DOO: acquisition value 50K EUR, sale price 120K EUR. Capital gain = 70K EUR × 10% = tax 7K EUR (≈430K MKD).