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North Macedonia vs Netherlands
Tax Rate Comparison

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

🇲🇰 North Macedonia
vs
🇳🇱 Netherlands
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
10–18%
18% top; accession timeline accelerating
No change
9.32–49.5%
Box 3 reform: actual returns taxed (not deemed)
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
5–18%
Standard 18% maintained
No change
9–21%
Reduced 9% rate under review
No change

Corporate Tax Rate

Corporate Tax Rate
10%
10%; Pillar Two for qualifying MNCs
No change
19–25.8%
Stable; Pillar Two global minimum tax applies
No change

Capital Gains Tax

Capital Gains Tax
10%
10% flat
No change
~38%
Box 3 new regime: actual return basis
No change

Social Security & Payroll

Social Security / Payroll
~27%
EU social standards harmonization
No change
~28%
AOW/WW/WIA contributions ceiling raised
+0.4pp vs 2025
State, Regional & Local Taxes

🇲🇰 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.

🇳🇱 NetherlandsMunicipal & Water Board Taxes

The Netherlands is a unitary state — income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.

⚠️ 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.

North Macedonia vs Netherlands: Key Tax Differences (2026)

💰 Income Tax: 🇳🇱 Netherlands has a higher top income tax rate (10–18% vs 9.32–49.5%). 🇲🇰 North Macedonia is more favourable for high earners.

🛒 VAT/Sales Tax: Netherlands has a higher consumption tax (5–18% vs 9–21%).

🏢 Corporate Tax: 🇲🇰 North Macedonia offers a lower corporate rate (10% vs 25.8%), which can influence business location decisions.

📈 Capital Gains: 🇲🇰 North Macedonia taxes investment gains at a lower rate (10% vs 38%), benefiting investors.

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