According to regulations in North Macedonia a foreign citizen in order to register for a business activity as Sole Proprietor in North Macedonia needs to have a permanent place of residence in North Macedonia.
Since according to the Macedonian regulations based on doing working activity a foreign citizen may apply and become temporary residence permit for North Macedonia (usually for one year, the permit can be prolonged each year) this permit can not be obtained based on foreigners registration as a Sole Proprietor in North Macedonia because the foreigner who does not have residence permit for North Macedonia at the moment of establishing as Sole Proprietor does not meed the above mentioned condition for establishing a Sole Proprietor form. Therefore the possible solution for the foreign citizen would be the foreign citizen first at least temporary to establish one company form in North Macedonia (like for instance LLC/ Limited Liability Company) than based on that established company form to apply and get temporary residence permit for North Macedonia and than based on the issued temporary residence permit to establish a Sole Proprietor form for doing business in North Macedonia and to close the previously established company form in North Macedonia (for example LLC).
The foreigner which is running business in North Macedonia (and abroad) based on the Sole Proprietor form will for his income from the established Sole Proprietor form become subject of taxation with the Macedonian personal income tax as resident in North Macedonia (and in such way in North Macedonia will pay only 10% personal income tax from the achieved net profit ) if as resident, resides in North Macedonia at least 183 days in one 12 months period.
Skopje,26.6.2025
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
http://www.facebook.com/lawyersantevski.macedonia
Google business profile:
Google search: LAWYERS ANTEVSKI Legal services in North Macedonia & European patent law services