Macedonia

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TAXES - ACCOUNTING

 

 

Corporate tax

Tax rate for resident companies

   
Tax rate on long-term capital gains
   
System governing groups of companies and dividends paid by subsidiaries to their parent companies
   
Tax rate on branches




Income tax

Fiscal year
   
Income tax rate
   
Tax deductions or other allowances



VAT rates

Standard rates
   
Reduced rates



Other important taxes


Name of tax
Rate
Excise Duty  
5% - 62%, depending on the type of product  
Customs Duties  
0-15% for raw materials,
5-20% for equipment,
15-30% for consumer goods, and
20-60% for agricultural and food products.  
Property Tax  
Land and buildings are taxed on their market value at an annual rate of 0.1%, which is applicable to movable property as well. The Law provides for exceptions depending on the type and the purpose of the property (e.g. agricultural land). The tax rate on the sale of property and property rights is 3%.  


 

Accounting

Introduction


General accounting principles

Obligations and publications

Certification and auditing

Professionals and representative organizations

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Last modified in mai-07
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