North Macedonia: Commercial tax rate

* indicates monthly or quarterly data series
 North Macedonia

Tax rate, percent of commercial profits

 Latest value 13.00
 Year 2019
 Measure percent
 Data availability 2005 - 2019
 Average 12.37
 Min - Max 7.40 - 17.80
 Source The World Bank (doing business survey)
The latest value from 2019 is 13 percent, unchanged from 13 percent in 2018. In comparison, the world average is 40.53 percent, based on data from 184 countries. Historically, the average for North Macedonia from 2005 to 2019 is 12.37 percent. The minimum value, 7.4 percent, was reached in 2012 while the maximum of 17.8 percent was recorded in 2005. See the global rankings for that indicator or use the country comparator to compare trends over time.
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* indicates monthly or quarterly data series


Recent data
North Macedonia - Commercial tax rate - Recent values chart

Historical series
North Macedonia - Commercial tax rate - historical chart - 2005-2019




Definition: Total tax rate measures the amount of taxes and mandatory contributions payable by businesses after accounting for allowable deductions and exemptions as a share of commercial profits. Taxes withheld (such as personal income tax) or collected and remitted to tax authorities (such as value added taxes, sales taxes or goods and service taxes) are excluded.

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 Related indicators Latest Reference Measure
 Government spending, percent of GDP 15.77 2022 percent
 Government spending, in dollars 2.48 2023 billion U.S. dollars
 Fiscal balance, percent of GDP -5.14 2022 percent
 Government debt 49.97 2023 percent
 Government expenditure 38.93 Q2/2024 billion
 Tax revenue 17.39 2021 percent
 Commercial tax rate 13.00 2019 percent
 Tax preparation time 119 2019 hours
 Number of taxes 7 2019 taxes
 Taxes on goods and services 40.14 2021 percent
 Taxes on international trade 3.92 2021 percent
 Income and profits taxes 14.49 2021 percent
 Foreign aid 337.15 2021 million U.S. dollars
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