North Macedonia Tax Agency Clarifies 2025 Individual Income Tax Return Confirmation, Correction Procedures

The North Macedonian Public Revenue Office May 27 clarified annual individual income tax return confirmation and correction procedures, for tax year 2025. The announcement includes that: 1) citizens who earned 2025 income must review their annual individual income tax returns through e-Tax Services and confirm or correct them by June 1; 2) unconfirmed returns will be considered final, and corrected returns will be subject to the Tax Agency’s approval, from June 2; 3) taxpayers with 2025 income exceeding 2 million Macedonian denars (US$37,789) from the continuous performance of specified taxable activities, such as renting out domestic office space, may need ...