INCOME TAX – FREE-LANCE… NOT FREE FROM TAX
Macedonian tax residents (individuals with permanent residence in the Republic of North Macedonia or who have stayed more than 183 days in a twelve-month period) have a legal obligation to tax their worldwide income, including income earned abroad. This obligation stems directly from the Law on Personal Income Tax and does not represent any novelty.
For years, the Public Revenue Office (УЈП) has clearly and continuously indicated the legal provisions, the method of reporting, and payment of the tax through its official website, public announcements, portals, and e-Tax Services. For example, in announcements from December 2025, the UJP explicitly confirms: “The obligation to report and tax income earned abroad does not represent a new legal measure… The legal regulation has always existed and is aligned with the universal principle of taxing worldwide income in the country of residence.”
How to Report Income from abroad?
Reporting is done electronically through the e-Tax Services system by submitting an advance tax calculation (е-ППД):
- For most types of income (honoraria, freelancing, dividends, interest, capital gains, rentals via Airbnb/Booking, etc.) – by the 10th of the month following the month in which the income was earned.
- For salary or pension from abroad on which tax has already been paid abroad – no later than March 31 of the following year, with mandatory proof (certificate from the foreign tax authority).
Supporting documents for the income must be attached to the calculation (bank statement, contract, invoice, confirmation from the payer). To claim a tax credit (recognition of tax paid abroad, up to 10% – the PIT rate in RNM), an official document from the competent foreign authority is mandatory.
Annual Tax Return – The Moment of Verification
Based on all reported data (including from abroad), the UJP automatically prepares and delivers a pre-filled Annual Tax Return (ГДП) no later than April 30 of the following year. The citizen is obliged to review, confirm, or correct it no later than May 31 through the same e-system.
Practical Example: Why It Is Critical to Review the Return
It is not uncommon for income from a foreign company (dividend, honorarium for intellectual services, freelancing, or sale of shares/crypto) to be taxed only partially or not at all in the foreign country. If the foreign tax is less than 10% or no proof of paid tax is provided, an obligation remains in Macedonia to pay the difference.
If this income is not fully reported via е-ППД or corrected in the annual tax return, the UJP will determine unpaid tax, calculate interest, and impose penalties. The result: additional costs that can be avoided with timely review and correction.
Therefore – Check Your Tax Return!
Log in at https://e-ujp.ujp.gov.mk, download the pre-filled Annual Tax Return, and verify whether all income from abroad is correctly displayed and whether the tax credit has been applied. If you are unsure how to complete the calculation, how to attach evidence, or whether you have an obligation for a certain type of income – do not wait.
If you don’t know – ask. The expert team at Anevski Partners is at your disposal for full support: from checking residency status, preparing e-pdd, obtaining tax certificates, to correcting the annual return and representation before the UJP.
Do not let unpaid tax, penalties, and interest become a surprise. Timely review and correction is the simplest and cheapest way to achieve full tax compliance.
For a consultation, contact us at contact@anevski-partners.com or through the contact form on our website.
Anevski Partners – your trusted partner in tax compliance.