North Macedonia has permanently extended the application of the flat 10% personal income tax rate. The flat rate was temporarily applied from 1 January 2020 in lieu of the 10%/18% progressive rates, which was to expire after 31 December 2022. However, the progressive rates have been abolished with effect from 1 January 2023 and the 10% flat rate continues to apply for most types of income. Income from games of chance, however, is subject to a flat 15% flat rate.