This article delivers a concise overview of the individual tax residency framework in North Macedonia for the 2025 fiscal year. It highlights the key statutory criteria determining who is considered a tax resident, clarifying the latest stipulations enforced by authorities.
Key Tax Residency Rules for Individuals in North Macedonia (2025)
North Macedonia uses a specific set of rules to define tax residence for individuals. These core regulations influence whether a person is liable for comprehensive Macedonian tax on worldwide income or only on income sourced within the country. Below is a summary of the residency tests:
| Residency Criterion | Applies in 2025 | Notes |
|---|---|---|
| Minimum Days of Stay | 0 | No minimum day-count required; other rules apply |
| “183 Days” Rule | Yes | Staying 183 days or more in North Macedonia during a 12-month period establishes tax residency |
| Center of Economic Interest | No | This criterion is not applicable for 2025 |
| Habitual Residence | Yes | Habitual residence in North Macedonia qualifies for tax residency regardless of day-count |
| Center of Family Life | No | This criterion is not applicable |
| Citizenship | No | Citizenship does not determine tax residency on its own |
| Extended Temporary Stay | No | There are no specific provisions for extended temporary stays |
Permanent or Temporary Residence Status
One distinctive feature of North Macedonia’s tax law is that individuals are deemed tax residents if they have either a permanent or temporary residence in the country, regardless of how many days they actually spend in North Macedonia within a tax year. In effect, physical presence is not the sole determinant; immigration status is highly relevant. This both simplifies and broadens the criteria: holding any form of registered Macedonian residency is sufficient for full tax residency status.
“183-Day Rule” Clarified
The well-known “183 days” threshold is recognized in North Macedonia. An individual who spends 183 days or more in the country within any 12-month span ending in the relevant tax year will be considered a tax resident. This includes both continuous and interrupted periods of stay throughout the year. However, because the 0-day requirement applies in certain cases, even shorter stays might lead to residency if you have the right type of residence permit.
Absence of Other Common Criteria
Unlike some European countries, North Macedonia does not consider factors like center of economic interest, family life, or citizenship when determining individual residency status for tax purposes. If you possess legal residence—either permanent or temporary—in North Macedonia, or if you stay beyond 183 days, you will be treated as a tax resident for 2025.
Summary Table: Main Tax Residence Triggers for 2025
| Trigger | Description | Effective Residency? |
|---|---|---|
| Registered Permanent Residence | Holding a valid, permanent residence permit or registration in North Macedonia | Yes |
| Registered Temporary Residence | Holding a valid, temporary residence permit or registration | Yes |
| Physical Presence: 183+ Days | Presence in North Macedonia for 183 days or more during any 12-month period | Yes |
Implications for Global Income
Individuals qualifying as Macedonian tax residents are subject to local tax on their worldwide income. Non-residents, by contrast, are taxed only on income sourced from North Macedonia. The absence of center of economic interest and family life criteria can simplify planning for international professionals, although it also means that immigration status alone can create unforeseen worldwide tax obligations.
Pro Tips for Navigating Tax Residency in North Macedonia
- Verify your immigration status: Holding a residence permit (permanent or temporary) automatically makes you a Macedonian tax resident, even if you do not live in the country for most of the year.
- Track your days meticulously: Any calendar year or rolling 12-month period with 183 or more days spent in North Macedonia will establish residency. Keep solid records if you travel frequently in and out of the country.
- Cross-reference with your home country: If you maintain tax residence elsewhere, examine treaty provisions or conflicts, as double taxation could apply based on Macedonian rules.
- Be aware of registration obligations: Simply being registered with local authorities as a resident can trigger tax residency—review your personal status annually.
- Consult the official portal: For up-to-date leadership, always refer to the government’s primary tax administration site: ujp.gov.mk.
Official Source and Further Reference
For the latest statutory texts and official guidance, visit the main page of North Macedonia’s Public Revenue Office at https://www.ujp.gov.mk/.
To summarize, North Macedonia maintains a relatively direct approach to tax residency for individuals in 2025: the presence of either permanent or temporary residence, or spending 183 days in-country, are the primary triggers. The lack of center of economic interest and family-based rules streamlines determination but places special emphasis on immigration status and physical presence records. International professionals and mobile residents should pay careful attention to their residency registration and travel patterns, as these remain the decisive factors in Macedonian tax law. Always consult the official authorities for the latest developments.