WB6 IIP
Western Balkans Six
Investment Incentives Platform
The Western Balkans Six Investment Incentive Platform is the first of its kind in the region, providing detailed information on available incentives in each of the WB6. It is one of the key measures under the Regional Investment Area, which is part of the Common Regional Market Action Plan 2021-2024.
Developed with input from Investment Promotion Agencies (IPAs) across the region, the platform includes both financial and non-financial incentives, categorized by type, sector, and target audience.
It provides comprehensive information for investors looking to invest in the WB6. As an evolving resource, the platform will be updated every six months to ensure it remains current and relevant.
10% Corporate Income Tax
- Economy name
- North Macedonia
- ID
- N45
- Incentive name
- 10% Corporate Income Tax
- Brief description
- A tax exemption or lower rate specified in a treaty with a foreign economy applies to income on which withholding tax is applied
- Legal reference name
- Law On Profit Tax Official Gazette of SerbiaM, No. 112/14, 129/15, 23/16, 190/16, 248/18, And Rsm Official Gazette, No. 232/19, 275/19, 290/20, 151/21 And 199/23 Of 09/25/2023
- Legal reference
law section / article -
Article 22
(1) The tax that shall be maintained in accordance with the provisions of Article 21 of this Law shall be calculated at the gross revenue at the rate of 10%. (2) For the purposes of paragraph (1) of this Article, gross income shall be the income that would be paid to the foreign legal entity if the income tax is not paid. Art. Law, the tax rate set for that income must not exceed the tax rate applied to the income specified in the contract.
Article 23
(2) Tax exemption or lower rate specified in the Agreement with a foreign state shall apply to income on which tax retention is applied if the income payer has a prescribed form certified by a competent tax authority of the foreign state and the Public Revenue Office, or approval, or approval. for tax release issued by the Public Revenue Office.
- Incentive group
- Financial
- Incentive category
- Corporate Income tax (CIT)
- Economy-wide/Sector-specific
- Economy-wide
- Sector (Simplified)
- All sectors
- Sector (NACE)
- N/A
- Size of firm that can use incentive
- All sizes of firms
- Level at which incentive is available
- Economy-wide
- Ownership of firm that can use incentive
- Any
- Incentive location
- General
- Main objective of the incentive
- Increase competitiveness
- In case of grant, share of grant in investment (in %)
- /
- Contact Info
-
Administration for Public Revenues / General Directorate Skopje
Kuzman Josifovski-Pitu Blvd. 1, 1000 Skopje
tel. 02/3299 500; fax 02/3281 010
Info center 0800 33 000 and 02/3253 200
e-mail: info@ujp.gov.mk
- Weblink to Incentive information in English
- Weblink to Incentive information in local language
- Eligibility criteria
description - Tax exemption or a lower rate specified in the treaty with a foreign economy is applied to income on which withholding tax is applied if the payer of the income has a prescribed form certified by the competent tax authority of the foreign economy and by the Public Revenue Administration, or an approval for tax exemption issued by the Public Revenue Authority.
- Eligibility criteria
weblink
- Awarding Authority (Name)
- Public Revenue Office
- Application procedure + Weblink (where available)
- /
- Implementing Authority (Name)
- Public Revenue Office