WorldTax Compareโ† All Comparisons

China vs North Macedonia
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡จ๐Ÿ‡ณ China
vs
๐Ÿ‡ฒ๐Ÿ‡ฐ North Macedonia
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
3โ€“45%
Continued deduction reforms; threshold adjustments likely
No change
10โ€“18%
18% top; accession timeline accelerating
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
6โ€“13%
13%/9%/6% structure maintained
No change
5โ€“18%
Standard 18% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
25%
Pillar Two implementation progressing
No change
10%
10%; Pillar Two for qualifying MNCs
No change
Capital Gains Tax
Capital Gains Tax
20%
National property tax reform bill still pending
No change
10%
10% flat
No change
Social Security & Payroll
Social Security / Payroll
~36%
Gradual unification of social insurance base ongoing
No change
~27%
EU social standards harmonization
No change
State, Regional & Local Taxes

๐Ÿ‡จ๐Ÿ‡ณ China โ€” Provincial, Municipal & Surcharge Taxes

China's 34 provincial-level regions vary in social insurance rates (employer contributions: ~16โ€“23% depending on province). Cities impose Urban Maintenance & Construction Tax (1โ€“7% of VAT paid). Education surcharges add 3โ€“5%. Local governments levy land use taxes by city tier. Free Trade Zones often have preferential 15% corporate rates.

๐Ÿ‡ฒ๐Ÿ‡ฐ North Macedonia โ€” Municipal Taxes

North Macedonia's 80 municipalities (opลกtini) levy property tax (0.10%โ€“0.20% of market value), communal fees, and business licences. Skopje, divided into 10 municipalities, has the largest combined tax base. The Public Revenue Office administers national taxes. North Macedonia gained EU candidate status and is progressing toward accession. It has maintained a flat 10% income and corporate tax rate as a competitive attraction. It joined NATO in 2020. The economy relies on manufacturing (auto parts), services, and remittances.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

China vs North Macedonia: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡จ๐Ÿ‡ณ China has a higher top income tax rate (3โ€“45% vs 10โ€“18%). ๐Ÿ‡ฒ๐Ÿ‡ฐ North Macedonia is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: North Macedonia has a higher consumption tax (6โ€“13% vs 5โ€“18%).

๐Ÿข Corporate Tax: ๐Ÿ‡ฒ๐Ÿ‡ฐ North Macedonia offers a lower corporate rate (10% vs 25%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ฒ๐Ÿ‡ฐ North Macedonia taxes investment gains at a lower rate (10% vs 20%), benefiting investors.

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