North Macedonia published a consolidated version of the Law on Personal Income Tax including amendment regarding the tax rate applied.
This includes that a flat 10% tax rate will apply from 1 January 2020 to 31 December 2022 for employment income, income from copyright and related rights income, income from agricultural product sales, lease income, capital gains, and certain other types of personal income. The 10% flat rate applies in place of the 10%/18% progressive rates for employment, …