Definition

Other incomes are all incomes which are not paid as personal income; income from independent activity; income from selling of own agricultural products, income from property and property rights; income from copyrights and industrial property rights; capital income; capital gains and income from games of chance;are not exempt from taxation by the provisions of the Article 6 from the Law on Personal Income Tax, and are not taxed on other basis.
As "other incomes" are considered the incomes realized by e-commerce through specialized websites, income from Internet marketing services and income generated from the sale of useful solid waste.

Taxpayer

Taxpayer of the Personal Income Tax is a natural person who realizes “other incomes”

Tax base

Base for calculation of the Personal Income Tax for “other income” is the net income which is assessed by deduction of the standardized expenditures from the gross income in the amount of 35%.

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 other income (ex. sale of useful solid waste, help for schooling, etc.)
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.
The calculation is approved by the Public Revenue Office before the payment of the tax 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 “other income” realized in the country and abroad (ex. income by e-commerce through specialized websites, income from Internet marketing services, etc. )
The income recipient calculates the advance payment of Personal Income Tax for every realized income by applying the rates prescribed by the Law on Personal Income Tax or by applying the Agreements for Avoidance of Double Taxation (if the Republic of Macedonia has concluded an agreement with the country where the income was realized).
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 other incomes 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.