North Macedonia
Individual - Residence
Last reviewed - 18 August 2021
Irrespective of their citizenship, individuals are considered Macedonian tax residents if they have a permanent or temporary residence in the country. The individual is considered to have a temporary residence in North Macedonia if one stays in the country continuously or intermittently for 183 days or more within any 12-month period.
If a double tax treaty (DTT) is in place, the 183-day residency principle is applicable in accordance with the provisions of the treaty.
A foreign tax resident is any individual who is not a Macedonian tax resident
North Macedonia Residency Print
Created by: Simon Gould
Modified on: Fri, 26 Nov, 2021 at 11:42 AM
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