Quick overview
| Standard Rate | Reduced Rate | Other Rates |
| 18% | 5% | 10% |
The local name for VAT in North Macedonia is Danok na dodadena vrednost (DDV)/Данок на додадена вредност (,ДДВ)
There are basically 3 VAT rates in North Macedonia:
- Standard VAT rate is 18%
- Reduced VAT rate is 5% and 10%
Recent developments
For more information about (recent) rate change developments in North Macedonia, please click here.
Standard rate: 18%
This rate applies for all transactions that take place in North Macedonia, unless an exception applies (such as a reduced rate, the zero rate or an exemption, or a reason to treat the transaction as outside scope of VAT).
Zero rate (0%)
Exemptions with the right to credit:
- International air transport of passengers
- Supply of precious metals for the central bank
- Supply, repair and maintenance, chartering and leasing of aircraft
Reduced rate 1: 5%
- Potable water from public water supply entities
- Food products
- Computers
- Pharmaceuticals and medical devices
- Raw oil for production of food for human consumption
- First sale of new residential buildings (within the first five years)
- Services provided by commercial tourist facilities (hotels, motels and similar facilities)
- The new reduced rate of 10% applies from 1 January 2021 (see here)
Reduced rate 2: 10%
The new reduced rate of 10% applies from 1 January 2021 (see here)
- Restaurant services, specifically serving food and beverages for onsite consumption, except alcoholic beverages
A global VAT/GST rate overview can be found here (note this is a work in progress).
This post was last updated on May 12, 2021.
