The tax exemptions in the country without right of deduction of the input tax, includes:

• The trade of apartments and residential buildings in the part in which they are used for residential purposes, with exception of the first trade which will be carried out within five years after construction;
• Renting of residential buildings and apartments, if they are used for residential purposes;
• Trade of postage and revenue stamps at their nominal value, envelopes, postcards, control stamps (tax stamps);
• Postal services of the Macedonian Postal Office;
• Banking and financial operations;
• Insurance and reinsurance services;
• Games of chance and entertainment games;
• Turnover of institutions which are operating in the area of culture with non-profit cultural goods and services directly related to those services in accordance with the regulations in the field of culture and trade of botanical gardens, animal parks, parks, archives and documentation centers;
• Tickets for public events that are of national interest in the area of the culture and which are recognized as such and financed through the Annual program for the realization of the national interest in culture for the year in which the public event is maintained by the Ministry of Culture;
• Radio and TV broadcasting services, except their commercial activities;
• Health services in hospitals, clinics, healthcare centers, medical and chemical diagnostic laboratories, rehabilitation centers and other similar care institutions;
• Services and turnover of goods by institutions for social care and protection, as well as services to homes for hospitalization, care and treatment of the elderly people;
• Services under the care and supervision of children and youth, as well as the trade of goods related to them;
• Services within the placement of children and youth, and with them closely related trade of goods;
• Services of doctors, dentists, dental technicians and other medical professions, as well as the delivery of dental prostheses by dentists and dental technicians;
• Transport of sick and injured people with special vehicles;
• Trade of human blood, breast milk, human organs, cells and tissues;
• Educational services;
• The services of the funeral institutions and crematories and trade of goods connected with such services;
• International transport of passengers;
• Use of a public road, its part or facility on the road (toll);
• Use of public roads by motor vehicles and trailers (road tax);
• Trade and usage of goods for which was excluded the right of deduction of the input tax at the moment of their supplying, their production or their importing.