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Tajikistan vs North Macedonia
Tax Rate Comparison

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

🇹🇯 Tajikistan
vs
🇲🇰 North Macedonia
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
13%
13% flat; Rogun dam transforming energy exports to region
No change
10–18%
18% top; accession timeline accelerating
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
15% maintained
No change
5–18%
Standard 18% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
18%
18%; mining and energy sector key revenue
No change
10%
10%; Pillar Two for qualifying MNCs
No change

Capital Gains Tax

Capital Gains Tax
13%
13% as income
No change
10%
10% flat
No change

Social Security & Payroll

Social Security / Payroll
~30%
Social tax; pension system reform ongoing
No change
~27%
EU social standards harmonization
No change
State, Regional & Local Taxes

🇹🇯 TajikistanRegional & Local Taxes

Tajikistan's 4 provinces and districts collect local taxes within nationally defined frameworks. Tajikistan is the poorest of the former Soviet Central Asian republics, heavily reliant on remittances from Russia (~30–40% of GDP). The Rogun hydropower dam project is a transformational infrastructure investment. VAT, income tax, and social tax are the main revenue sources alongside customs duties. The informal economy is very large relative to the formal tax base.

🇲🇰 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.

Tajikistan vs North Macedonia: Key Tax Differences (2026)

💰 Income Tax: 🇲🇰 North Macedonia has a higher top income tax rate (13% vs 10–18%). 🇹🇯 Tajikistan is more favourable for high earners.

🛒 VAT/Sales Tax: North Macedonia has a higher consumption tax (15% vs 5–18%).

🏢 Corporate Tax: 🇲🇰 North Macedonia offers a lower corporate rate (10% vs 18%), which can influence business location decisions.

📈 Capital Gains: 🇲🇰 North Macedonia taxes investment gains at a lower rate (10% vs 13%), benefiting investors.

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