Company registration & running a business in North Macedonia
A plain-language guide to running a business in North Macedonia — registration, changes, tax, compliance, data protection and more.
All topics
Company Registration
Choosing a legal form, share capital, the registration process, documents and costs — including for foreigners.
Company Changes
Changing the manager, address, name, activity, ownership or share capital, and filing changes with the Central Registry.
Tax
Corporate profit tax, VAT, personal income tax, contributions, and the obligations of a running business.
Compliance
Ongoing legal obligations: bookkeeping and annual accounts, UBO registration, AML, licences and corporate governance.
Data Protection (GDPR)
Personal data protection duties for businesses under the Law on Personal Data Protection and the GDPR.
General / Other
Everything else a business owner should know that doesn't fit neatly into the other topics.
Latest articles
All topicsCompany Compliance in North Macedonia: An Annual Checklist
Running a company means recurring legal obligations, not just registration. This checklist covers the essentials: annual accounts, beneficial-owner registration, tax filings, employment, health & safety, archiving and data protection.
Occupational Health & Safety Obligations for Employers
Every employer must put occupational health and safety in place — a written safety statement with a risk assessment, a safety specialist, occupational-medicine health checks, and safety training. Here is what compliance requires.
Business Records & Archiving Obligations in North Macedonia
Companies must manage and retain their documents under the archiving rules: a retention plan and lists, a registry book, controlled storage, and proper selection and destruction. Some records must be kept for decades.
Corporate Profit Tax in North Macedonia: A Business Owner's Guide
The profit tax rate is a flat 10%. The base is your accounting profit adjusted for non-deductible expenses, tax is paid monthly in advance, and the annual return is due in the following year.
VAT in North Macedonia: Registration, Rates and Filing
VAT registration becomes mandatory above MKD 2,000,000 of annual turnover. The standard rate is 18%, with reduced rates of 10% and 5%. Your tax period is quarterly or monthly depending on turnover.
Personal Data Protection (GDPR) for Businesses in North Macedonia
If your business handles personal data — of customers, employees or website visitors — the Law on Personal Data Protection applies. It mirrors the EU GDPR: lawful bases, data-subject rights, breach notification within 72 hours, and fines of up to 4% of annual income.