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North Macedonia VAT Rates 2026
North Macedonia (Северна Македонија) levies Value Added Tax as ДДВ (Данок на додадена вредност). The standard rate is 18%, applied to most goods and services. Reduced rates of 10% and 5% apply to restaurant and catering services, accommodation, certain energy supplies.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 18% | Most goods and services |
| Reduced | 10% | Restaurant and catering services, accommodation, certain energy supplies |
| Reduced | 5% | Basic foodstuffs, medicines, books, agricultural inputs, computers |
| Zero-rated | 0% | Exports |
Registration and filing
| Registration threshold | MKD 3,000,000Annual turnover (~€49,000), raised from MKD 2 million |
| Tax authority | Public Revenue Office (UJP) |
| Filing frequency | Monthly returns; quarterly for smaller taxpayers |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/MK endpoint to get North Macedonia data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/MK
# No authentication required for rate lookups
# Response:
# { "country_code": "MK", "tax_type": "vat",
# "standard_rate": 18, "reduced_rates": [10, 5],
# "currency": "MKD", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current North Macedonia VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/MK').then(r => r.json());
// → { standard_rate: 18, reduced_rates: [10, 5],
// currency: 'MKD' }
applyRate(rates.standard_rate);About North Macedonia VAT
North Macedonia's 18% standard rate sits at the low end of the Balkans, and its 5% band is notably broad — covering computers and software alongside food and medicines, a legacy of early-2000s digitisation policy. The 10% middle rate was carved out for hospitality after the pandemic. As an EU candidate the country is gradually aligning its DDV law with the EU VAT Directive.
VAT in North Macedonia is administered by the Public Revenue Office (UJP).
Sources: PwC Worldwide Tax Summaries · UJP — Public Revenue Office (accessed Jun 2026)
Rate history
- 202310% middle rate scope expanded; threshold raised to MKD 3 million
Frequently asked questions
What is the VAT rate in North Macedonia in 2026?
18% standard, 10% (catering, accommodation) and 5% (basic food, medicines, books, computers).
What is the VAT registration threshold in North Macedonia?
MKD 3 million of annual turnover (~€49,000); voluntary registration is possible below it.
Related concepts and guides: