North Macedonia Tax Agency Announces 2026 Calculation Bases for Social Security Contributions

Jan. 27, 2026, 5:00 AM UTC

The North Macedonian Public Revenue Office Jan. 22 announced calculation bases for compulsory social security contributions, for the period of January to December. The announcement includes: 1) the lowest contribution calculation base of 34,570 Macedonian denars (US$658); 2) the highest contribution calculation base of approximately 1.1 million denars (US$21,070), for employment income and the earnings of board directors; 3) the obligation for bondholders to download a new version of the client software with the new contribution bases; 4) current and historical average salaries per worker in the country; and 5) the requirement for taxpayers who have submitted and paid final ...

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