PurgatoryEurope
North Macedonia
10%effective individual rate
North Macedonia has a flat 10% tax on capital gains. EU accession candidate.
FATCA Partner
Yes
FATF Status
Clear
EU Blacklist
No
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Capital Gains Tax10% on gains
Income Tax on Crypto10-18%
Corporate Tax10%
VAT on Crypto18%
Activity Taxes
Staking
10% (as income)
Mining
10% (as income)
DeFi
10% (as income)
NFTs
10% (as income)
Taxable Events
Crypto → Fiat
Taxable
Crypto → Crypto
Not taxable
Holding Period
No holding period benefit
No specific holding period benefit
Regulation & Residency
Regulatory Body
Central bank and tax authority
Residency Requirement
Tax residency required for domestic tax obligations
Reporting Requirements
Standard tax reporting applies
Citizenship & Residency Path
Citizenship after 8 years residency
Living & Lifestyle
Cost of Living
Low
Banking Access
Moderate
Quality of Life
High
Lifestyle Scores
Safety6/10
Healthcare5/10
Institutions4/10
Business Ease5/10
Int'l Schooling4/10
Privacy5/10