Definition

Gains from games of chance are the revenues realized by the taxpayer from games of chance which can be realized in money, securities, in kind or some other type.

Taxpayer

Natural person who has realized gains from games of chance.

Tax base

The basis for calculating the tax on the games of chance is the amount of the individual payment of the gain.
The basis for the calculation of the tax at the games of chance in the betting office is the amount of the individual payment of the gain reduced by the amount of the single payment upon which the gain is realized.
The individual paid gain does not include gains achieved during the game of chance.
If the gain from games of chance consists of items, the basis of the tax is the market value of the items at the time of the realization of the gain.
Income tax on gains from the general games of chance is not paid, if the individual payment of the gain does not exceed the amount of 5.000 denars.
If the individual amount of the gain exceeds the amount of 5000 denars, the tax is calculated on the whole amount.

Tax rate

• As of 01.01 2008 – the rate is 10%

Electronic calculation for advance payment of Personal Income Tax (e-PPD)

1) The payer of the income who keeps business records calculates the advance payment of Personal Income Tax for gains from games of chance.
The payer of the income calculates the advance payment of the Personal Income Tax that is paid by deduction before the payment of the income for each natural person to whom the income is paid, applying the rates prescribed by the Law on Personal Income Tax.
The payer of the income prepares an Electronic Calculation for Income and Tax (e-PPD) with data for each natural person to whom an income is paid, and electronically submits it to the Public Revenue Office through the system e-pdd.ujp.gov.mk.
Payers of gains from the special games of chance are obliged to submit to the Public Revenue Office a calculation for the gross income and the calculated tax by deduction for each taxpayer individually who has realized gains from the special games of chance the next day after the day of the payment of the income at the latest.
The calculation is approved by the Public Revenue Office before the payment of the tax and the payment of the net income at the payment operations carrier is made.
The payer is obliged to issue to the taxpayer a copy of the calculation for the tax advance payment for each payment.

2) A natural person (resident of the Republic of Macedonia) calculates the advance payment of Personal Income Tax for gains from games of chance from abroad.
The income recipient for each realized income prepares an Electronic calculation for income and tax (e-PPD) and electronically submits it to the Public Revenue Office via the system e-pdd.ujp.gov.mk, by the 10th of the month for the realized income in the previous month.
The calculation of the advance payment of the income tax is approved by the Public Revenue Office.

Annual obligation of the natural person

The Public Revenue Office prepares a pre-populated Annual Tax Return for all citizens - individuals who have realized gains from games of chance during 2018.
The pre-populated Annual Tax Return (PIT-GDP) is submitted by the Public Revenue Office to the citizens no later than 30 April 2019 through the system e-pdd.ujp.gov.mk
Each natural person is obliged to confirm the accuracy of the data from the pre-populated Annual Tax Return or to correct the return no later than May 31, 2019
If the citizen does not confirm or correct the pre-populated Annual Tax Return no later than 31 May 2019, the pre-populated PIT-GDP issued by the PRO will be considered as confirmed.