North Macedonia

Individual - Foreign tax relief and tax treaties

Last reviewed - 28 February 2024

Foreign tax relief

The resident taxpayer is granted a credit for the tax paid abroad, up to the Macedonian tax payable on the same income.

Bilateral tax relief is granted in accordance with the provisions of the DTTs in force.

Tax treaties

See the Withholding taxes section in the Corporate tax summary for a list of countries with which North Macedonia has a DTT signed.