In a recent announcement, the North Macedonian Public Revenue Administration has declared the enactment of one-time solidarity tax law, published in the Official Gazette on 25 September 2023.
Key Details:
- Threshold: The one-time solidarity tax applies on taxpayers whose total income in 2022 exceeded MKD 615 million (EUR 10 million).
- Tax Rate: The applicable tax rate is set at 30% for taxpayers meeting the income threshold.
- Tax Return Deadline: Taxpayers subject to this tax must submit a special electronic tax return by 25 September 2023. However, due to a delayed publication of the law in the Official Gazette, the deadline has been extended until 4 October 2023.
- Payment Deadline: Following the submission of the special tax return, the solidarity tax must be paid within 30 days.
