Effective tax rates - Corporate tax statistics — Effective marginal in North Macedonia
North Macedonia: Effective tax rates - Corporate tax statistics — Effective marginal was 25.34 Percentage of taxable income in 2025. ▲ Rising
Effective tax rates - Corporate tax statistics — Effective marginal in North Macedonia, 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
North Macedonia recorded 25.34 Percentage of taxable income for effective tax rates - corporate tax statistics — effective marginal in 2025. That is the highest value across all 9 years on record.
The figure is up 11.4% on the previous year and up 148.9% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective marginal in North Macedonia peaked at 25.34 Percentage of taxable income in 2025 and was at its lowest, 8.14 Percentage of taxable income, in 2019.
That places North Macedonia 57th out of 99 countries with data for 2025, putting it in the middle of the range.
Effective tax rates - Corporate tax statistics — Effective marginal in North Macedonia, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 10.18 Percentage of taxable income | — |
| 2018 | 9.98 Percentage of taxable income | -2.0% |
| 2019 | 8.14 Percentage of taxable income | -18.4% |
| 2020 | 8.41 Percentage of taxable income | +3.3% |
| 2021 | 9.11 Percentage of taxable income | +8.4% |
| 2022 | 13.39 Percentage of taxable income | +47.0% |
| 2023 | 19.68 Percentage of taxable income | +46.9% |
| 2024 | 22.75 Percentage of taxable income | +15.6% |
| 2025 | 25.34 Percentage of taxable income | +11.4% |
North Macedonia compared with similar countries
- North Macedonia's 25.34 Percentage of taxable income is below the median for upper middle income countries, which is 34.66 Percentage of taxable income, 73% of the median. (24 countries reporting)
- North Macedonia's 25.34 Percentage of taxable income is below the median for Europe & Central Asia, which is 26.05 Percentage of taxable income, 97% of the median. (39 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 9.43 Percentage of taxable income | 8.14 Percentage of taxable income | 10.18 Percentage of taxable income | 3 |
| 2020s | 16.45 Percentage of taxable income | 8.41 Percentage of taxable income | 25.34 Percentage of taxable income | 6 |
Countries ranked near North Macedonia
- 54 Portugal 26.05 Percentage of taxable income compare
- 55 Costa Rica 26.01 Percentage of taxable income compare
- 56 Tunisia 25.5 Percentage of taxable income compare
- 58 Nicaragua 24.78 Percentage of taxable income compare
- 59 Seychelles 24.77 Percentage of taxable income compare
- 60 Montserrat 24.46 Percentage of taxable income compare
More economy & growth data for North Macedonia
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 3.63 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 3.5 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 400.07 million BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0209 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 219.71 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 675.78 million BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual -36.06 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0354 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 371.12 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 10.51 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates - corporate tax statistics — effective marginal in North Macedonia?
- Effective tax rates - corporate tax statistics — effective marginal in North Macedonia was 25.34 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates - corporate tax statistics — effective marginal recorded in North Macedonia?
- The highest recorded value was 25.34 Percentage of taxable income in 2025.
- What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in North Macedonia?
- The lowest recorded value was 8.14 Percentage of taxable income in 2019.
- How does North Macedonia rank for effective tax rates - corporate tax statistics — effective marginal?
- North Macedonia ranks 57th out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective marginal rising or falling in North Macedonia?
- Over the last ten years it is up 148.9%. The long-run trend across the full record is rising.
- Where does this North Macedonia data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective marginal tax rate. Statizoid updates them automatically from the source API.
Download this data
CSV · JSON — 9 observations, free to reuse under OECD Terms and Conditions (attribution required).
About this data
This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.