WITHHOLDING OF TAX IN NORTH MACEDONIA FOR INCOME PAID TO FOREIGN LEGAL PERSONS

Except if regulated different with international agreements for avoiding of the double taxation, according to the regulations in the Macedonian Law on profit tax , the following persons are obliged to withhold the tax for the paid income to foreign legal person:

domestic legal person,
domestic natural person registered for doing a business activity,
foreign legal person and natural person non resident with permanent business unit in North Macedonia.

The withholding of the tax is applied to the following incomes:

income from dividends,
income from interest from resident,
income from interest of non resident which has permanent business unit in North Macedonia when the interest is on expense of the permanent business unit,
income from royalty paid to resident,
income from royalty paid to non resident with permanent business unit in North Macedonia when the royalty is paid on expense of the permanent business unit,
income from entertainment or sports activities in North Macedonia ,
income from doing management, consulting , financial services and services in market research, if the income has been paid by resident or is paid on expense of permanent business unit in North Macedonia,
income from insurance premiums for insurance or reinsurance from risks in North Macedonia
income from telecommunication services between North Macedonia and foreign country,
income from renting real estate in North Macedonia.

The withhold tax will be calculated in amount of 10% from the gross income.


Skopje,

16.12.2024

Prepared by: LAWYERS ANTEVSKI

legal services in North Macedonia &

European patent law services

http://www.lawyers-antevski.com.mk

http://www.linkedin.com/in/lawyersantevski

https://lawyers-antevski.business.site

http://www.facebook.com/lawyersantevski.macedonia

Email: lawyersa@t.mk

Email: lawyersa1@t.mk