3,000,000 MKD
05M10M15M20M
600,000 MKD
Freelancer
15.1%
Tax227,676 MKD
Contributions212,197 MKD
Bookkeeping12,000 MKD
Total burden451,873 MKD
Net income1,948,127 MKD
LiabilityUnlimited
Founding capitalNot required
Credibility★★☆☆☆
Sole proprietor
15.9%
Tax227,676 MKD
Contributions212,197 MKD
Bookkeeping36,000 MKD
Total burden475,873 MKD
Net income1,924,127 MKD
LiabilityUnlimited
Founding capitalNot required
Credibility★★★☆☆
RECOMMENDED
Single-member LLC
14.9%
Tax267,000 MKD
Contributions121,084 MKD
Bookkeeping60,000 MKD
Total burden448,084 MKD
Net income1,951,916 MKD
LiabilityLimited
Founding capitalEUR 5,000
Credibility★★★★☆
LLC
15.3%
Tax267,000 MKD
Contributions121,084 MKD
Bookkeeping72,000 MKD
Total burden460,084 MKD
Net income1,939,916 MKD
LiabilityLimited
Founding capitalEUR 5,000
Credibility★★★★☆
ℹ️ The difference is small (< 2pp) — choose based on liability and credibility.
Optimal structure by revenue
3.6M
Single-member LLC→Freelancer
Single-member LLC
Freelancer
▼
03M6M9M12M15M
Which business structure is most favorable for you?
In North Macedonia there are 4 main legal forms for business: individual freelancer, sole proprietor (TP), single-member limited liability company (ДООЕЛ) and limited liability company (ДОО).
Each structure has different tax treatment, social contributions, liability level and administrative costs. The optimal choice depends on your annual revenue, activity type and business goals.
Key differences
- Freelancer: 10% PIT + contributions on 63,154 MKD (100% of average salary) for professional services
- ДООЕЛ: CIT 0-10% + 10% dividend tax + contributions only on minimum wage (36,037 MKD)
- Freelancer becomes more favorable above ~5M MKD revenue due to avoiding double taxation (CIT + dividend)
- ДООЕЛ provides limited liability and higher credibility with clients