Personal Income Tax — Rate, calculation, filing
Personal income tax is a tax on individual income — salaries, fees, dividends, property income and capital gains. The rate is a flat 10%.
Definition
Personal income tax is a tax on individual income — salaries, fees, dividends, property income and capital gains. The rate is a flat 10%.
Details
For employees, the employer withholds tax during payment. For freelancers and self-employed, advance payments are made monthly. Annual return (form PDD-GDP) filed by March 15. Non-residents pay only on income earned in MK.
Example
Gross salary 40,000 MKD − contributions 11,000 MKD = base 29,000 MKD − personal allowance (per formula) ≈ tax base 21,000 MKD × 10% = tax ≈ 2,100 MKD.