Taxpayer

• Legal entity (entity) – Resident of Republic of Macedonia that gains profit by performing activity in the country and abroad. Resident is entity which is established or has headquarters on the territory of the Republic of Macedonia.
• Taxpayer of the Corporate Income Tax is also a permanent establishment of non-resident for the profit realized by performing activity on the territory of the Republic of Macedonia.

Tax rate

Starting from 01.01.2008 – the tax rate is 10%.

Taxation period

•  The taxation period for which the Corporate Income Tax is assessed, is one calendar year. If the taxpayer has been working for a period shorter than one calendar year, as a taxation period is considered the period of the year he was working for.
• Advanced payment taxation period is one calendar month. 

Tax base

The tax base for calculation of Corporate Income Tax is the taxable profit assessed from the accounting gross profit realized in accordance with accounting regulations and standards (as the difference between total revenue and total expenses), increased for the unrecognized expenses.