North Macedonia

Irrespective of their citizenship, individuals are considered Macedonian tax residents if they have a permanent or temporary residence in the country. The individual is considered to have a temporary residence in North Macedonia if one stays in the country continuously or intermittently for 183 days or more within any 12-month period.

If a double tax treaty (DTT) is in place, the 183-day residency principle is applicable in accordance with the provisions of the treaty.

A foreign tax resident is any individual who is not a Macedonian tax resident.