Tax Map · Crypto tax rankings

Crypto tax in North Macedonia

Crypto in North Macedonia is taxed as ordinary income.

For an individual in North Macedonia, crypto gains fall into general personal income (or capital gains) taxation with no holding-period exemption, and are typically taxed at a flat 10% when treated as capital income or capital gains.

“Generally, the following types of income realised in the country and abroad are subject to Macedonian taxation: income from work; income from self-employment; royalties; income from sale of own agricultural products; income from intellectual property rights; income from lease and sub-lease of movables and immovable property; income from capital; capital gains; gains from games of chance; income from insurance; and other income not mentioned above.[8]” — Public Revenue Office of the Republic of North Macedonia (Публички Приходи / Управа за јавни приходи)

Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.