Corporate
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Individual
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	Sample personal income tax calculation	Optional
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North Macedonia

Individual - Deductions

Last reviewed - 30 July 2020

Compulsory health, pension, unemployment, and other related contributions borne by individuals are tax deductible in full.

The PIT Law prescribes an annual personal tax exemption on an employee’s personal income, which is in the amount of MKD 98,736 for 2020.