{"id":1921,"date":"2019-11-18T09:27:24","date_gmt":"2019-11-18T09:27:24","guid":{"rendered":"https:\/\/dev.useme.com\/en\/blog\/?p=1921"},"modified":"2023-08-24T11:34:44","modified_gmt":"2023-08-24T11:34:44","slug":"north-macedonia-tax-obligations-for-freelancers-and-business-environment","status":"publish","type":"post","link":"https:\/\/useme.com\/en\/blog\/north-macedonia-tax-obligations-for-freelancers-and-business-environment,130\/","title":{"rendered":"North Macedonia: tax obligations for freelancers and business environment"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_79_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/useme.com\/en\/blog\/north-macedonia-tax-obligations-for-freelancers-and-business-environment,130\/#How_many_people_work_as_a_freelancer_in_North_Macedonia\" >How many people work as a freelancer in North Macedonia?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/useme.com\/en\/blog\/north-macedonia-tax-obligations-for-freelancers-and-business-environment,130\/#Do_freelancers_need_to_register_or_open_a_business\" >Do freelancers need to register or open a business?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/useme.com\/en\/blog\/north-macedonia-tax-obligations-for-freelancers-and-business-environment,130\/#What_is_the_basic_tax_rate_for_freelancers\" >What is the basic tax rate for freelancers?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/useme.com\/en\/blog\/north-macedonia-tax-obligations-for-freelancers-and-business-environment,130\/#How_to_report_the_tax_as_a_freelancer\" >How to report the tax as a freelancer?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/useme.com\/en\/blog\/north-macedonia-tax-obligations-for-freelancers-and-business-environment,130\/#What_is_a_better_and_safer_way_to_work_as_a_freelancer\" >What is a better and safer way to work as a freelancer?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/useme.com\/en\/blog\/north-macedonia-tax-obligations-for-freelancers-and-business-environment,130\/#What_is_a_better_way_to_work_with_North_Macedonian_contractors\" >What is a better way to work with North Macedonian contractors?<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"How_many_people_work_as_a_freelancer_in_North_Macedonia\"><\/span>How many people work as a freelancer in North Macedonia?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><a href=\"https:\/\/en.wikipedia.org\/wiki\/North_Macedonia\" target=\"_blank\" rel=\"noopener\">North Macedonia<\/a> has a <strong>2.1 million<\/strong> population. However, the country has the highest rate for freelancers\u2014every one out of <strong>1000<\/strong> citizens works as a freelancer. Not to mention that we only calculate the number of freelancers from the marketplace for the freelancer.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Do_freelancers_need_to_register_or_open_a_business\"><\/span>Do freelancers need to register or open a business?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>No, they do not. A freelancer is a person who works with local and international clients without the extra need to open their company. Freelance in North Macedonia <strong>does not need<\/strong> to register in any form of business activities to work legally. This is a good environment for freelancers compared to other countries.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_the_basic_tax_rate_for_freelancers\"><\/span>What is the basic tax rate for freelancers?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The tax rate in North Macedonia is friendly for freelancers. The freelancer needs to report the income once per year. Moreover, freelancers do not need to pay for their pension and health contribution. The government does not force freelancers to enroll in the pension and health service system. As a tax player in North Macedonia, you only need to take care of the <a href=\"https:\/\/finance.gov.mk\/as-of-1st-january-personal-income-is-taxed-with-a-10-rate\/?lang=en\" target=\"_blank\" rel=\"noopener\">10% income tax<\/a> as long as your income does not exceed 90,000 MDK per month(roughly 1500 euro). There is no additional possibility to reduce the cost.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"How_to_report_the_tax_as_a_freelancer\"><\/span>How to report the tax as a freelancer?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The process for paying the income tax starts from filling the required form. Each tax player needs to send the <a href=\"https:\/\/e-pdd.ujp.gov.mk\/ppf\/home.seam\" target=\"_blank\" rel=\"noopener\">form<\/a> to the <a href=\"https:\/\/taxsummaries.pwc.com\/north-macedonia\/individual\/tax-administration\" target=\"_blank\" rel=\"noopener\">tax office (PRO)<\/a> for approval. Once the form is approved, then the freelancer needs to pay the tax.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_a_better_and_safer_way_to_work_as_a_freelancer\"><\/span>What is a better and safer way to work as a freelancer?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Ready to work? Let us <a href=\"https:\/\/useme.com\/en\/secure-payment\/employer-choose\">protect<\/a> your work. With us, your client can only download any file after paying for it. You can receive payment in the best way and quickly. Get <a href=\"https:\/\/useme.com\/en\/secure-payment\/employer-choose\">a new project?<\/a> We will confirm the cooperation with them in advance.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"What_is_a_better_way_to_work_with_North_Macedonian_contractors\"><\/span>What is a better way to work with North Macedonian contractors?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>With us, your company can receive an invoice in a <a href=\"https:\/\/useme.com\/en\/get-an-invoice\/\">simple form.<\/a> Ready to work with a freelancer? We will <a href=\"https:\/\/useme.com\/en\/for-employer\/\">sign an online contract<\/a> with them and send a tax invoice to you.<\/p>\n<p>Also, <a href=\"https:\/\/useme.com\/en\/blog\/go-global-with-your-business\/\">read this<\/a> if you want to work with freelancers around the world and go global with your business.<\/p>\n<p>Any questions? Contact us at <a href=\"mailto:info@useme.com\">info@useme.com<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>More and more companies work with outside contractors to speed up business growth and solve the talent gap. As a freelancer, you do not have any limitations. You can choose the client as you want and work from anywhere. Those are just part of the advantages of working as an individual contractor. To fully enjoy the benefits of being a freelancer, you also need to pay attention to the additional requirements. In this article, we are going to present the complete details about North Macedonian freelancers. <\/p>\n","protected":false},"author":16,"featured_media":1922,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","content-type":"","inline_featured_image":false,"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[23],"tags":[47,50,55,59],"class_list":["post-1921","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-for-freelancers","tag-travel","tag-job-market","tag-north-macedonia","tag-taxes"],"modified_by":"Zuza","_links":{"self":[{"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/posts\/1921","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/comments?post=1921"}],"version-history":[{"count":3,"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/posts\/1921\/revisions"}],"predecessor-version":[{"id":3043,"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/posts\/1921\/revisions\/3043"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/media\/1922"}],"wp:attachment":[{"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/media?parent=1921"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/categories?post=1921"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/useme.com\/en\/blog\/wp-json\/wp\/v2\/tags?post=1921"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}