North Macedonia cryptocurrency tax guide

What this guide covers

This guide summarizes North Macedonia's individual crypto tax position for 2025. ujp.gov.mk wasn't directly fetched. This is educational information, not individualized tax advice.

Tax treatment of cryptocurrency

Sources mostly agree on a flat 10% crypto tax rate for North Macedonia, but one source instead describes a progressive rate up to 18%, and this guide can't resolve the conflict. North Macedonia has no dedicated crypto legislation; crypto operates, per one source, in a regulatory gray area without being prohibited. The most consistently reported tax treatment across secondary sources applies North Macedonia's general flat 10% personal income tax rate to crypto gains. A conflicting source instead describes individual income tax as progressive, reaching up to 18% depending on total income level. Gains from trading or exchange are reported as capital gains, while mining or crypto-business income is reported as income from other sources, per one source's characterization.

Common taxable events

• Selling or exchanging crypto for a gain — taxed under general income tax rules, reported as either a flat 10% or a progressive rate up to 18% (this guide doesn't resolve which).
• Mining or crypto-business income — reported as taxed as income from other sources.

Potentially non-taxable events

• A reported holding-period exemption (0% if held more than 2 years) — this guide doesn't treat this as confirmed, since it comes from only one investment-migration guide not corroborated elsewhere.
• Simply buying and holding crypto isn't a taxable event.

Tax rates and thresholds

This guide doesn't assert a single confident rate, given the conflict between a flat 10% figure (the more commonly cited one) and a progressive-up-to-18% claim from a different source. No statute citation was located for either.

Cost basis and calculation

Not independently confirmed in this research pass.

Reporting and compliance

• This guide doesn't identify a confirmed individual reporting obligation specific to crypto under current North Macedonian tax law.

Residency and cross-border issues

Not resolved in this research pass.

Example

This guide omits a worked tax example, given the unresolved conflict between a flat 10% rate and a reported progressive rate up to 18%.

Official resources

• Public Revenue Office (UJP): https://www.ujp.gov.mk/

Limitations and review information

Tax year covered: 2025. Last verified: October 28, 2026 (citation-integrity pass; taxatlas.io re-read directly for the 10% claim). Known gap: ujp.gov.mk wasn't directly fetched; secondary sources conflict on the applicable rate (flat 10% vs. progressive up to 18%), and no statute citation was found for either figure or for the reported two-year holding exemption. This is educational information only, not individualized tax advice — confirm current specifics directly with the Public Revenue Office or a qualified North Macedonian tax professional.