WorldTax CompareAll Comparisons

Italy vs North Macedonia
Tax Rate Comparison

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

🇮🇹 Italy
vs
🇲🇰 North Macedonia
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
23–43%
3-bracket IRPEF reform targeting completion
No change
10–18%
18% top; accession timeline accelerating
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
4–22%
Digital economy VAT rules tightening
No change
5–18%
Standard 18% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
24%
Investment incentive rate (20%) extended
No change
10%
10%; Pillar Two for qualifying MNCs
No change

Capital Gains Tax

Capital Gains Tax
26%
Flat 26% maintained
No change
10%
10% flat
No change

Social Security & Payroll

Social Security / Payroll
~40%
Pension reform adjustments continuing
No change
~27%
EU social standards harmonization
No change
State, Regional & Local Taxes

🇮🇹 ItalyRegional & Municipal Income Taxes

Italy's 20 regions levy addizionale regionale at 0.7%–3.33%. Municipalities add addizionale comunale up to 0.9%. Sicily, Sardinia, and Trentino-Alto Adige have special autonomous status. IRAP (regional business tax) at ~3.9% applies to businesses. Local property tax (IMU) is set by municipalities on investment properties. Cumulative marginal rates can exceed 50%.

🇲🇰 North MacedoniaMunicipal Taxes

North Macedonia's 80 municipalities (opštini) levy property tax (0.10%–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.

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

Italy vs North Macedonia: Key Tax Differences (2026)

💰 Income Tax: 🇮🇹 Italy has a higher top income tax rate (23–43% vs 10–18%). 🇲🇰 North Macedonia is more favourable for high earners.

🛒 VAT/Sales Tax: Italy has a higher consumption tax (4–22% vs 5–18%).

🏢 Corporate Tax: 🇲🇰 North Macedonia offers a lower corporate rate (10% vs 24%), which can influence business location decisions.

📈 Capital Gains: 🇲🇰 North Macedonia taxes investment gains at a lower rate (10% vs 26%), benefiting investors.

Related Comparisons

🇮🇹 Italy vs 🇦🇺 AustraliaTax comparison🇮🇹 Italy vs 🇨🇦 CanadaTax comparison🇮🇹 Italy vs 🇫🇷 FranceTax comparison🇮🇹 Italy vs 🇩🇪 GermanyTax comparison🇮🇹 Italy vs 🇨🇭 SwitzerlandTax comparison🇮🇹 Italy vs 🇬🇧 United KingdomTax comparison🇮🇹 Italy vs 🇺🇸 United StatesTax comparison🇮🇹 Italy vs 🇦🇱 AlbaniaTax comparison🇮🇹 Italy vs 🇧🇾 BelarusTax comparison🇮🇹 Italy vs 🇧🇦 Bosnia and HerzegovinaTax comparison🇮🇹 Italy vs 🇧🇬 BulgariaTax comparison🇮🇹 Italy vs 🇭🇷 CroatiaTax comparison
All 🇮🇹 Italy comparisons →All 🇲🇰 North Macedonia comparisons →