WorldTax CompareAll Comparisons

South Korea vs North Macedonia
Tax Rate Comparison

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

🇰🇷 South Korea
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
6–45%
Stable; political debate on top rate reduction
No change
10–18%
18% top; accession timeline accelerating
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10%
Standard 10% maintained
No change
5–18%
Standard 18% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
9–24%
Competitiveness discussions vs global peers
No change
10%
10%; Pillar Two for qualifying MNCs
No change

Capital Gains Tax

Capital Gains Tax
0–45%
Financial income taxation reform continuing
No change
10%
10% flat
No change

Social Security & Payroll

Social Security / Payroll
~18.5%
Contribution rates stable; pension reform discussion
No change
~27%
EU social standards harmonization
No change
State, Regional & Local Taxes

🇰🇷 South KoreaLocal Income Tax & Resident Tax

South Korea's 17 metropolitan/provincial governments levy local income tax at 10% of national income tax. Property holding tax (Jongbu-se) is a national progressive tax on higher-value properties. Local education taxes and acquisition taxes apply to property transfers. Seoul has higher effective rates due to property values.

🇲🇰 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.

South Korea vs North Macedonia: Key Tax Differences (2026)

💰 Income Tax: 🇰🇷 South Korea has a higher top income tax rate (6–45% vs 10–18%). 🇲🇰 North Macedonia is more favourable for high earners.

🛒 VAT/Sales Tax: North Macedonia has a higher consumption tax (10% 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 45%), benefiting investors.

Related Comparisons

🇰🇷 South Korea vs 🇦🇺 AustraliaTax comparison🇰🇷 South Korea vs 🇨🇦 CanadaTax comparison🇰🇷 South Korea vs 🇨🇳 ChinaTax comparison🇰🇷 South Korea vs 🇩🇪 GermanyTax comparison🇰🇷 South Korea vs 🇭🇰 Hong KongTax comparison🇰🇷 South Korea vs 🇮🇳 IndiaTax comparison🇰🇷 South Korea vs 🇯🇵 JapanTax comparison🇰🇷 South Korea vs 🇳🇿 New ZealandTax comparison🇰🇷 South Korea vs 🇸🇬 SingaporeTax comparison🇰🇷 South Korea vs 🇹🇼 TaiwanTax comparison🇰🇷 South Korea vs 🇬🇧 United KingdomTax comparison🇰🇷 South Korea vs 🇺🇸 United StatesTax comparison
All 🇰🇷 South Korea comparisons →All 🇲🇰 North Macedonia comparisons →