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North Macedonia vs Spain
Tax Rate Comparison

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

๐Ÿ‡ฒ๐Ÿ‡ฐ North Macedonia
vs
๐Ÿ‡ช๐Ÿ‡ธ Spain
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
10โ€“18%
18% top; accession timeline accelerating
No change
19โ€“47%
National rates stable; community variation continues
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
5โ€“18%
Standard 18% maintained
No change
4โ€“21%
Basic food VAT returning toward normal rates
No change
Corporate Tax Rate
Corporate Tax Rate
10%
10%; Pillar Two for qualifying MNCs
No change
25%
25% standard; digital services levy discussions
No change
Capital Gains Tax
Capital Gains Tax
10%
10% flat
No change
19โ€“28%
Progressive savings tax maintained
No change
Social Security & Payroll
Social Security / Payroll
~27%
EU social standards harmonization
No change
~37.2%
MEI surcharge continues gradual increase to 2032
โ–ฒ +0.2pp vs 2025
State, Regional & Local Taxes

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.

๐Ÿ‡ช๐Ÿ‡ธ Spain โ€” Autonomous Community & Municipal Taxes

Spain's 17 autonomous communities set their own half of income tax. Madrid applies significant reductions while Catalonia has higher regional rates. The Basque Country and Navarre have special tax regimes (concierto econรณmico). Municipal taxes include IBI (property tax) and IAE (business activity tax). Effective top rates (national + regional) range from ~43% (Madrid) to ~54% in some communities.

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.

North Macedonia vs Spain: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ช๐Ÿ‡ธ Spain has a higher top income tax rate (10โ€“18% vs 19โ€“47%). ๐Ÿ‡ฒ๐Ÿ‡ฐ North Macedonia is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Spain has a higher consumption tax (5โ€“18% vs 4โ€“21%).

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 28%), benefiting investors.

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