Moving to North Macedonia from the U.S.
The 90-day visa-free stay, the €40,000 home-owner permit and why it does not lead to permanent residence, a flat 10% income tax with no U.S. treaty, and what health coverage, rent, property and paperwork involve, with every figure taken from an official source and dated.
What Has Changed in North Macedonia Since 2024
North Macedonia has amended its Law on Foreigners, reshuffled social contributions, set new pay-based thresholds for 2026 and come under EU pressure over citizenship for investors. The changes, newest first, with one limit on what we could check.
- October 8, 2026: we could not read Official Gazette issues after issue 23 of February 5, 2026 (from issue 24/2026 onward), so changes published from February to October 2026 cannot be ruled out; check with the Ministry of Interior before you act10.
- September 2026: consumer prices were 2.7% higher than a year earlier11; rents paid by tenants were 9.2% higher, and water supply and refuse collection about 11% higher, after a jump in July 202612.
- July 2026: new social contribution rates, 28.0% of gross pay in total, apply to pay for July to December 2026 (Law 148/2026, Official Gazette of July 6, 2026)1314.
- April 22, 2026: new EU pet-travel rules took effect, and both North Macedonia and the United States are on the EU list whose dogs, cats and ferrets need no rabies titer test to enter the EU15.
- January 2026: the 2026 work-permit quota was set at 10,00016; the average gross wage used for 2026 contributions was set at MKD 69,14117; the personal tax allowance for 2026 is MKD 131,184 a year18.
- January 1, 2026: new regulated household electricity tariffs19; the health contribution paid on domestic pensions fell from 13% to 11.8%20.
- December 2025 – January 2026: the EU’s eighth visa-suspension report, as presented by the Commission to EU governments in January 2026, said North Macedonia “must abolish” its investor citizenship scheme and repeal its legal basis21.
- September 26, 2025: an amendment to the Law on Foreigners took effect: permit renewals are filed from 90 to 5 days before expiry from that date, work permits need a notarized employer guarantee, and some family and work applicants no longer show means and health insurance up front22.
- 2024 and 2025: the Road Traffic Safety Law was amended three times and still lets a resident drive on a foreign license for six months and then exchange it without a driving test23; the Primary Education Law has been amended four times since January 2025 and still gives foreign children primary school on equal terms24.
Who North Macedonia Suits, and Who It Frustrates
North Macedonia suits Americans with a job offer, a Macedonian spouse or family, or the means to buy a home, who want a flat 10% income tax and low pay-based thresholds. It frustrates people looking for a retirement or digital nomad visa, people who want the home they buy to lead to permanent residence, and anyone who needs a U.S. tax treaty to settle how their pension will be taxed.
In its favor
- A residence route through a home. A citizen of an EU or OECD state, which includes the United States, who owns an apartment or house worth at least €40,000 (about $45,468) can get temporary residence5.
- A flat 10% income tax. One rate for all income, except 15% on gambling winnings, with a yearly allowance of MKD 131,184 (about $2,378) on pay and pensions in 2026618.
- Gains on a home you keep can be tax-free. No tax on selling real estate after five years, or after three if you lived there for at least a year25.
- No visa to enter. U.S. citizens enter visa-free for up to 90 days in any 18045.
- Driving without a new test. After six months of residence a valid foreign license is exchanged for a Macedonian one without a driving test23.
- Equal schooling. Foreign children have the right to primary school on equal terms with citizens, with at least a year of Macedonian-language support24.
Against it
- No retirement, passive-income or digital nomad visa. The law’s closed list of residence grounds has none of them, and no investor residence route5.
- The home-owner permit is not a path to permanent residence. The law bars permanent residence while you hold it; whether years on it count once you switch to another ground, it does not say5.
- No U.S. tax treaty and no totalization agreement, as of October 8, 20268926. How North Macedonia taxes U.S. Social Security, 401(k) and IRA payouts is something we could not confirm25.
- Permits one year at a time. Each grant or renewal of temporary residence is for up to one year22.
- Citizenship normally means giving up U.S. citizenship, by our reading. Naturalization takes seven years and asks for release from, or renunciation of, your previous citizenship2728.
- Gaps in what we could check. House prices and rents by town, the minimum wage for 2026 and laws published after early February 2026 could not be confirmed from official sources29.
Which Permit Fits You, and What It Takes in 2026
On your U.S. passport you can stay in North Macedonia for 90 days in any 180-day period, without a visa45. To live there longer you need temporary residence on one of the grounds the Law on Foreigners lists, and that list is closed: work, study and schooling, exchange programs, specialization and training, volunteering, research, medical treatment, placement in a care home for the elderly, family reunification and humanitarian reasons, plus a few special cases, among them family of a Macedonian citizen and owners of a home worth at least €40,0005. There is no retirement, passive-income, digital nomad or investor ground, and no EU Blue Card, because North Macedonia is an EU candidate country, not a member52.
Whatever the ground, the general conditions are means of subsistence, accommodation, health insurance, no threat to public order and a clean criminal record in the country where you lived in the year before you apply522. The law sets no amount for the means: they can be shown in cash, cards or property, and the Government sets the figure by a decision we could not find5. Since September 26, 2025, family members of Macedonian citizens, people applying to work as employees and family members of a sponsor no longer have to show means and health insurance up front themselves22; in family reunification the sponsor still files proof of stable and regular resources for the family and of health insurance for them5. Each grant or renewal is for up to one year522.
Rules may have changed in 2026. As of October 8, 2026 we could read the Official Gazette only up to issue 23 of 2026, of February 5, 2026; we could not read later issues. Amendments published from February to October 2026, to the Law on Foreigners, the Citizenship Law or the tax laws, therefore cannot be ruled out. Before you act, check the current rules with the Ministry of Interior, which publishes its laws and document lists online and asks applicants to follow its site for changes3010, and, for tax, with the Public Revenue Office (UJP).
| Route | Made for | Money test | What you get | Leads to permanent residence |
|---|---|---|---|---|
| Home owner (art. 119) | Citizens of EU or OECD states who own an apartment, residential building or house in North Macedonia5 | A home worth at least €40,000, about $45,4685 | Up to one year, renewable522 | No, not while you hold it (art. 129(4)); whether the years count after a switch the law does not say5 |
| Work, as an employee (arts. 76 and 83) | A job with an employer in North Macedonia; the permit is a single permit for work and residence5 | No figure; the employer gives a notarized guarantee22 | Up to one year, renewable, within a yearly quota2216 | Not excluded by the law, if the five years are continuous, except seasonal workers, daily migrants, transferred and posted workers (art. 129(3))5 |
| Self-employment (art. 87) | Foreigners working for themselves, through the same work procedure5 | No capital minimum in the law5 | Up to one year, renewable22 | Not excluded by the law5 |
| Family of a Macedonian citizen (art. 114) | A spouse and other close family5 | Means and health insurance not required up front since September 26, 202522 | Up to one year, renewable; work and self-employment allowed5 | Not excluded by the law5 |
| Family reunification (art. 110) | Family of a foreigner with permanent residence, or with a one-year permit for work, research or volunteering, or who is of North Macedonian origin; not the family of seasonal workers5 | The sponsor needs “stable and regular resources”; no amount is set5 | Up to one year, renewable22 | Only if the sponsor has permanent residence (art. 129(5)); never if the sponsor is here for research or volunteering (art. 129(3))5 |
| Study (art. 93) | Students and pupils5 | Means of subsistence; no amount in the law5 | Up to one year, renewable5 | No while you hold it (art. 129(3)); earlier study years count at half toward the five years5 |
| Care home for the elderly (arts. 105 and 106) | People placed in a care institution, with a contract5 | Means of subsistence; no amount in the law5 | Up to one year, renewable5 | No (art. 129(3))5 |
Law on Foreigners as consolidated to Official Gazette 284/20235, amended by Law 193/202522; the 2025 Gazette register lists no other amendment31. “Not excluded by the law” is our reading: article 129 lists the permits that do not lead to it, and these are not among them. Euro figures in dollars at the ECB rate of September 24, 2026, the rate we use on every euro figure32.
Does Your Home Meet the €40,000 Test?
The home-owner permit is for a citizen of an EU or OECD state who has acquired ownership of an apartment, residential building or house in North Macedonia worth at least €40,0005. Enter the home’s value in euros or dollars, and we compare it with the figure exactly. Dollars are converted at the ECB rate of September 24, 2026 ($1.1367 to the euro)32.
A value check only, by our arithmetic. The law asks for proof but does not name the document; ask the Ministry of Interior or the Embassy which one it accepts. The law speaks of an amount of at least €40,000 without saying whether the price or a valuation counts; ask which the Ministry uses. The permit also needs the general conditions, including health insurance, it lasts up to a year at a time, and you cannot get permanent residence while you hold it. Meeting the figure does not mean a permit will be granted.
How and where you apply
The law lets you apply at a North Macedonian embassy or consulate, through an external service provider, or directly at the Ministry of Interior “in cases provided by this law”5. For people living in the United States, the Foreign Ministry names the Embassy in Washington, DC (2129 Wyoming Ave. NW, [email protected]) as the competent mission4. The law lets you apply at the Ministry from inside the country in several cases: a student already lawfully present, an applicant for work (since 2025), and family members, whose application a Macedonian spouse or a resident sponsor can file there522; whether you can file for the home-owner permit from inside the country it does not say, so ask the Ministry of Interior or the Embassy before you plan around it.
- Deadlines for a decision. 30 working days if you file with the Ministry of Interior, 60 working days if you file at a consulate or service provider; either may be extended by up to 30 working days. An appeal is due within 8 days5.
- Incomplete work applications. Since September 26, 2025, if an application for a work permit sent to the Ministry of Interior is incomplete, the Ministry tells you, and you have 7 days to complete it, or the application is refused (art. 83)22. We found no such period for the other grounds.
- The D visa. If your permit is approved through a consulate, the first entry needs the decision and a long-stay (D) visa; when the procedure starts in North Macedonia, the D visa is issued at a mission on the decision5. As of October 2026 the D visa costs €70 (about $80), or €35 for children aged 6 to 1233.
- Renewing. Apply no earlier than 90 days and no later than 5 days before your permit expires; until September 2025 the window ran from 30 days before to 15 days after expiry22. A permit is not renewed if you were away without good reason for more than a quarter of its period5.
- Documents. The Ministry of Interior publishes document lists for marriage, employment, family reunification, study, posted workers and permanent residence10. As of October 2026, the Ministry’s lists of June 11, 2026 name an MKD 50 administrative fee with the application form and two payments, MKD 4,000 and MKD 2,150, charged when you are called to collect the decision and be photographed3435. The MKD 4,000 is the price of the temporary residence permit itself, and the permanent residence permit costs MKD 6,150, under the Ministry’s decision on the prices of forms as amended in April 202536; what the MKD 2,150 covers the lists do not say, so ask when you apply.
Retiring: the home-owner permit, and its limit
North Macedonia has no retirement visa5. The closest route for a retiree who will not work is the home-owner permit: a citizen of an EU or OECD state who has acquired ownership of an apartment, residential building or house worth at least €40,000 receives temporary residence for up to a year, renewable5. The United States is an OECD member, so by our reading a U.S. citizen meets that condition. The Foreign Ministry’s summary of the route says “resident” of an EU or OECD state, while the law says “citizen”375; we follow the law.
It does not lead to permanent residence while you hold it. Article 129(4) of the Law on Foreigners bars permanent residence for anyone who holds the home-owner permit5. To stay for good you must move to another ground, such as family. Whether your years on the home-owner permit then count toward the five years the law does not say; ask the Ministry of Interior. Many guides describe the route as a path to permanent residence; under the text as amended to September 2025 it is not one on its own.
Two other routes exist for people who do not work. Placement in a care home for the elderly is a separate ground, with a contract with the institution; it also runs a year at a time and does not lead to permanent residence5. Family routes are not excluded, by our reading: the spouse and close family of a Macedonian citizen have a right to temporary residence, and the family of a foreign resident can join through reunification, although that leads to permanent residence only when the sponsor already has it5. Buying the home itself has a wrinkle for Americans who have already moved; see buying.
Working in North Macedonia
A permit for work is itself the single permit for work and residence5. The Employment Agency gives an opinion, with a labor-market test and the yearly quota; managers, founders, athletes, cultural workers, scientists, editors and some others get a positive opinion whatever the labor market5. Since September 26, 2025 the employer must file a notarized guarantee covering your stay, accommodation and any costs of removal, and projects of “strategic partners” have a fast track22.
- The 2026 quota is 10,000: 9,750 for employment, 200 for posted workers and 50 for seasonal work. Of the employment places, 4,500 are for first-time permits and 5,250 for renewals16.
- Self-employment goes through the same procedure, without an employment contract or proof of qualification. The law has no separate startup or freelancer permit and no capital minimum5.
- Short work on a visa-free stay. During a short stay you may do work of up to 90 days only with a work-registration certificate5.
- No Blue Card and no digital nomad permit. North Macedonia is not in the EU2, and the law’s list of grounds has no remote-work ground, so a remote worker with no other ground has only the 90-day visa-free stay5.
Investing, and citizenship for investors
There is no investor residence permit; the nearest is the €40,000 home-owner permit5. Separately, article 11 of the Citizenship Law allows citizenship where it is in a “special scientific, economic, cultural, sports or other national interest”, with criteria set by the Government27. The EU treats this as an investor citizenship scheme. The Commission’s December 2025 staff working document records two grants in 2024 and no change to the provision that year38. In January 2026, presenting its eighth visa-suspension report to EU governments, the Commission said North Macedonia “must abolish the scheme and repeal its legal basis”21. We could not confirm the amounts often quoted for this route from an official text, or whether it was changed in 2026, so we do not state them.
Permanent residence and citizenship
- Permanent residence after five years of continuous temporary residence, with absences of no more than six months in a row or ten months in all. Earlier years on a study, exchange or training permit count at half. You cannot get it while you hold a permit for, among others, seasonal work, study, exchange, training, volunteering, research, a care home, treatment or humanitarian reasons, or the home-owner permit5.
- Its conditions include stable and regular means, accommodation, health insurance and enough Macedonian to “understand the surroundings easily”. The Ministry decides within four months, extendable by three5. It is a national status that lets you stay without a time limit; the EU’s long-term residence rules do not apply52.
- Citizenship by naturalization after seven years of lawful, continuous residence (eight until 2021). You must be 18 or older, with housing and means and a clean record, speak Macedonian, as tested by a Government commission, take an oath, and have release from your previous citizenship, or, where release is impossible, state that you renounce it2728.
- Married to a Macedonian citizen: after three years of marriage and one year of continuous lawful residence you are exempt from the residence-length, means, language and renunciation conditions27.
Your U.S. passport. By our reading, an American who naturalizes in the ordinary way would normally have to give up U.S. citizenship, because the law asks for release from it or a statement renouncing it; spouses of citizens and emigrants are exempt from that condition27. How the Ministry of Interior treats U.S. citizens in practice we could not confirm; ask a Macedonian lawyer before you plan on it.
General information, not advice. Quantum Jetset does not give legal, tax, immigration, financial or investment advice. The Ministry of Interior decides each application, and the law may have changed since February 2026; check the official source for your route and, if your case is not simple, speak to a licensed Macedonian immigration lawyer.
The Order of Operations, Step by Step
The visa-free stay is short, 90 days in any 180, so the permit decision, not the flight, sets the pace5. A typical sequence, built from the rules above:
- Choose the ground by what you will do: a job or business points to a work permit, a Macedonian spouse to the family route, and a home you buy, with no plan to work, to the home-owner permit, which does not lead to permanent residence5.
- Check the rules again with the Ministry of Interior or the Embassy in Washington, because laws published after early February 2026 could not be checked here104.
- Arrange health insurance that you can show with the application, unless your ground is exempt522.
- File the application at the Embassy in Washington, allowing 60 working days plus a possible 30, or at the Ministry of Interior where the law allows it, allowing 30 plus 3054.
- Get the D visa for your first entry, at the Embassy, on the decision: €70533.
- Register your address with the police within 3 days of crossing the border as a permit holder5.
- Get your numbers: the Ministry of Interior assigns foreigners a 13-digit personal number, and only the Public Revenue Office issues the tax number (EDB)3940.
- Lease properly: a residential lease is in writing and certified by a notary, and the landlord sends a copy to the Public Revenue Office and the municipality within 30 days41.
- Plan the license exchange for the end of your first six months23.
- Renew between 90 and 5 days before the permit expires, every year22.
What Things Cost, From Official Figures
North Macedonia uses the denar (MKD), not the euro. The National Bank’s middle rate for October 8, 2026 was $1 = MKD 55.176 (and €1 = MKD 61.6702)1. We use that rate for every dollar figure in denars on this page, rounded half-up. Amounts the law sets in euros, such as the €40,000 home value, we convert at the ECB rate of September 24, 2026 that we use for every euro figure on the site, $1.1367 to the euro32; at the National Bank’s rates of October 8 the euro was worth about $1.12, by our arithmetic1, so check the rate on the day you pay.
Consumer prices were 2.7% higher in September 2026 than a year earlier, and unchanged from August; over January to September they averaged 3.6% more than in the same months of 20251142. The statistics office publishes the October figure on November 9, 202611.
| Group | Change on a year earlier |
|---|---|
| Total | +2.7% |
| Food and non-alcoholic beverages | +1.7% |
| Housing, water, electricity, gas and other fuels | +3.7% |
| Transport | +3.3% |
| Restaurants and accommodation services | +5.8% |
| Health | +1.3% |
| Clothing and footwear | +2.7% |
| Information and communication | +0.4% |
| Recreation, sport and culture | +6.3% |
| Education services | +5.4% |
Source: State Statistical Office, consumer price index for September 2026, table 142.
Rents: rising, with no official figure by town
We could not confirm rents or house prices per square meter for any town from the National Bank or the Real Estate Cadastre Agency, which publish such figures, and the statistics office publishes no rent series by town. What the statistics office does publish is the direction: in its detailed price index, rents paid by tenants were 9.2% higher in June to September 2026 than a year earlier, against 2.2% in August 2025 and 3.4% in December 202512. The index stayed at the same level from June to September, which suggests that rents are surveyed only every few months, by our reading. That is why this page has no rent calculator: budget from current listings, with a margin.
Pay, and the minimum wage
The average net wage was MKD 48,499 a month (about $879) in July 2026, 7.1% more than a year earlier43, and the average gross wage MKD 72,935 (about $1,322)44. The figure used for 2026 contributions is the average gross wage published in January 2026, MKD 69,141 (about $1,253)17. Unemployment was 11.3% in the second quarter of 202644. The statistics office’s next wage release is due on October 22, 202643.
We could not confirm the 2026 minimum wage: the Ministry of Economy and Labour’s table stops at April 2021 to March 2022, and the yearly adjustment is published in Official Gazette issues we could not read29. No residence route uses the minimum wage as an income test5.
Electricity and fuel
Household electricity tariffs are regulated by the Energy and Water Services Regulatory Commission (ERC). Those in force from January 1, 2026, for a home with a two-tariff meter1945:
| Tariff | kWh a month | Price per kWh | In dollars |
|---|---|---|---|
| Day tariff, first block | 0–210 | MKD 4.7074 | $0.085 |
| Day tariff, second block | 211–630 | MKD 5.8976 | $0.107 |
| Day tariff, third block | 631–1,050 | MKD 7.8537 | $0.142 |
| Day tariff, fourth block | Over 1,050 | MKD 19.1904 | $0.348 |
| Night tariff | – | MKD 2.1893 | $0.040 |
| Network fee (transmission and distribution) | – | MKD 2.0339 | $0.037 |
Source: ERC price page and home page1945. The price table does not say whether VAT is included; the regulator’s bill calculator lists 5% VAT among what its result includes, so by our reading 5% is added to these prices45. We could not confirm how a month’s use is split across the blocks, so we give no bill estimate. Water tariffs are approved for each municipal utility, and we did not collect them; water supply cost about 11% more in September 2026 than a year earlier12.
Motor fuel has regulated maximum prices, changed often: in the decision the regulator announced on October 5, 2026, Eurosuper 95 was MKD 98.5 a liter (about $1.79) and Eurodiesel MKD 97 (about $1.76)45.
Public transit
We could not confirm bus fares or monthly passes in Skopje or any other town from an official source. Check with the operator or ask locally.
Build your own full budget, line by line and in both currencies, in the Relocation Planner workbook.
Public Insurance, Private Policies, and the Medicare Question
Health insurance is a condition of a temporary residence permit5, apart from the applicants who, since September 2025, need not show it up front22. The public system has compulsory and voluntary insurance46. The law text we could read is the consolidation to 2016, as the Ministry of Health lists it47, so later amendments may have changed the details below.
Who is covered, and how you join
- Through a job or studies. Foreigners employed in North Macedonia, and foreigners studying or training there, are compulsorily insured, unless an international agreement says otherwise46. Pay from July to December 2026 carries a 7.5% health contribution14.
- Retired, not working. By our reading, a non-working foreign retiree on a residence permit is not among the compulsorily insured46. The Contributions Law lets foreigners with regulated residence who are not otherwise insured choose to pay the health contribution14; we could not confirm the amount for them or how the Health Insurance Fund (FZO) enrolls them. Ask the Fund, and hold a private policy in the meantime.
- For a visa. Travel insurance for a visa must cover repatriation for medical reasons, urgent medical intervention and treatment, and death5.
Paying for care
In the 2016 text, insured people pay at most 20% of the average cost of a service or medicine; there is no co-payment for a visit to your chosen family doctor or for emergency care on call; and specialist and hospital co-payments are capped each year at 70% of the previous year’s average monthly wage46. We could not confirm the current co-payments in denars or any figures on waiting times, so ask your insurer what it pays and how.
In an emergency, 112 is the Crisis Management Center’s 24-hour number, aimed mainly at fires, floods and other disasters; for a directly life-threatening situation it tells you to contact the emergency services as well48. The police duty line is 19249. The U.S. Embassy’s after-hours line for emergencies involving U.S. citizens is +389 2 310 200050.
Medicare does not follow you
Medicare generally does not pay for care outside the United States, and Medicare drug plans do not cover prescriptions bought abroad51. Most Medigap plans include foreign travel emergency coverage, but it pays 80% after a $250 deductible, up to $50,000 in a lifetime, and only for emergencies that start in the first 60 days of a trip52. That is travel coverage, not residence coverage.
Whether to keep paying the Part B premium ($202.90 a month in 2026) is a real decision: if you drop Part B and re-enroll later, the premium rises by 10% for each full 12-month period you could have been enrolled but were not, usually for life53. Decide with your whole plan in view.
Two Tax Systems, and No Treaty Between Them
Moving to North Macedonia adds a second tax system; it does not remove the first while you remain a U.S. citizen. The United States taxes its citizens on worldwide income wherever they live54. As of October 8, 2026, there is no U.S.–North Macedonia income tax treaty: North Macedonia is not on the IRS’s A-to-Z list of U.S. income tax treaties8, and the State Department’s Treaties in Force 2026 lists no tax agreement for it; the only tax entry under Yugoslavia, a 1953 agreement on U.S. Government spending, is not an income tax treaty26. There is also no totalization (Social Security) agreement: North Macedonia is not on the Social Security Administration’s list of countries with agreements9. So there are no treaty articles on pensions, Social Security or retirement accounts, and no rule that decides which country taxes them first. Relief from double tax rests on each country’s own rules: North Macedonia’s credit for foreign tax25, and the U.S. foreign tax credit and foreign earned income exclusion5556. What follows is the map; the route is a job for a cross-border tax adviser.
When you become tax resident
Under the Law on Personal Income Tax you are resident if you have a permanent home in North Macedonia, or a residence there, which means being in the country for 183 days or more, at once or in parts, in any 12-month period25. Residents are taxed on income earned in North Macedonia and abroad257. There is no special regime for newcomers, retirees or remote workers; the flat rate applies to everyone718.
Income tax: a flat 10%
| Item | Rule |
|---|---|
| Rate on all income, since January 1, 2023 | 10%, one rate with no brackets67; we found no local income tax |
| Gambling winnings | 15%6 |
| Personal allowance, 2026 | MKD 131,184 a year (about $2,378), or MKD 10,932 a month, on pay, pay compensation and pensions18 |
| Pensions | Taxed as income from work: the pension less social contributions and the allowance25 |
| Interest on bank term deposits | Not taxed until North Macedonia joins the EU6 |
| Gains on securities bought from January 1, 2023 | 10%, first in, first out6 |
| Gains on selling real estate | Exempt after five years of ownership, or after three if you lived there for at least a year before the sale; otherwise 10%25 |
The Public Revenue Office’s notice of the 2026 allowance, of December 17, 2025, cites the law as last amended by Law 274/202218. Laws published after early February 2026 could not be checked; ask the Public Revenue Office before you rely on these figures.
Estimate the 2026 Tax on Pay or a Pension
Enter a year’s income from work or a pension, in denars or dollars, after any Macedonian social contributions. The estimate takes off the 2026 allowance of MKD 131,184 and applies 10% to the rest, to the hundredth of a denar186. If you paid income tax abroad on the same income, enter it: North Macedonia credits foreign tax up to its own tax on that income25. Dollars are converted at the National Bank rate of October 8, 2026 ($1 = MKD 55.176)1.
A simplification, by our arithmetic from the published rate and allowance, for a resident. It applies one allowance to the year and leaves out every other relief, income of other kinds and U.S. tax. The law taxes pensions as income from work, but how North Macedonia treats U.S. Social Security, 401(k) and IRA payouts we could not confirm, so do not read a result for them as an official answer.
| Income a year | Taxed after the allowance | Tax | Share of income |
|---|---|---|---|
| MKD 131,184 (about $2,378) | MKD 0 | MKD 0 | 0.0% |
| MKD 300,000 (about $5,437) | MKD 168,816 | MKD 16,881.60 | 5.6% |
| MKD 600,000 (about $10,874) | MKD 468,816 | MKD 46,881.60 | 7.8% |
| MKD 1,200,000 (about $21,749) | MKD 1,068,816 | MKD 106,881.60 | 8.9% |
| MKD 2,400,000 (about $43,497) | MKD 2,268,816 | MKD 226,881.60 | 9.5% |
Foreign income, and the credit for foreign tax
A resident reports income from abroad to the Public Revenue Office by the 10th of the month after it is received, and pays the tax by the 15th. For a foreign salary or pension on which tax was paid abroad, the filing, with proof of the foreign tax, is due by March 31 of the following year5725. The tax paid abroad is credited, up to the Macedonian tax on that income25.
Pensions, Social Security and retirement accounts
The law counts pensions as income from work, taxed at 10% after contributions and the allowance, and it does not distinguish domestic from foreign pensions25. The Public Revenue Office’s February 2026 notice confirms that residents must report pensions received from abroad57.
A question for your tax adviser, not a rule we can state. No Macedonian law text or Public Revenue Office guidance we found addresses U.S. Social Security, 401(k) or IRA payouts. Whether U.S. Social Security counts as a “pension” under the law, and whether 401(k) and IRA withdrawals are taxed as pensions or in some other way, is not settled, and there is no treaty to settle it258. Without a treaty, both countries may tax the same pension, with each country’s credit for foreign tax as the relief2555. Settle this before you move, if necessary with a written answer from the Public Revenue Office.
Your U.S. benefits can follow you: the Social Security Administration’s screening tool answers, for North Macedonia: “As a United States citizen, you may receive your Social Security payments outside the United States in this country as long as you are eligible for them”58.
Property, inheritance, gift and wealth taxes
Property taxes are municipal: each municipal council, or the City of Skopje, sets its rate within a range in the law, and the municipality assesses and collects the tax59.
- Transfer tax on a sale: 2% to 4% of the market value at the time of the transfer. The seller normally pays, but the contract may make the buyer pay59.
- Annual property tax: 0.10% to 0.20% of the market value set by a commission of the municipal council59.
- Inheritance and gifts: heirs of the first order, such as a spouse and children, are exempt; the second order pays 2% to 3%, and the third order or unrelated recipients 4% to 5%. The tax covers all real estate, and cash or other movable property worth more than a year’s average pay; non-residents are taxed on property in North Macedonia59.
- No net-wealth tax: the Public Revenue Office lists only these three property taxes59.
One municipality as an example: under its decision of August 31, 2021, still posted in March 2026, Kumanovo charges 4% transfer tax and 0.10% annual property tax, halved for the home you live in and tripled for property left unused for more than six months of the year60. We could not confirm the rates in Skopje, Ohrid, Bitola or the other towns; ask the municipality. See buying for a calculator.
Social contributions, and no totalization agreement
For pay from July to December 2026, contributions total 28.0% of gross pay: 19.9% for pension and disability, 7.5% for health, 0.5% additional health for injury at work and occupational disease, and 0.1% for unemployment1413. They are charged on gross pay, but never on less than the floor of MKD 34,570 a month (about $627) or more than the ceiling of MKD 1,106,256 (about $20,050), both set from the 2026 average gross wage of MKD 69,14117. The rates for January to June 2026, and from 2027, are not in the consolidated text we read14.
From Gross to Net: a Month’s Pay, July to December 2026
Enter a month’s gross pay in denars or dollars. We charge 28.0% contributions within the floor and ceiling1417, take the contributions and the monthly allowance of MKD 10,932 off the pay1825, and apply 10% to the rest6. Dollars are converted at the National Bank rate of October 8, 20261.
By our arithmetic, for an employee’s full-time pay, with the 28% rounded once to the hundredth of a denar; payroll software may round each fund’s share separately. It does not cover the self-employed, longer insurance periods for hazardous work, or pay outside July to December 2026, and it assumes the contributions come out of gross pay, as the tax base rule reads.
The self-employed pay on a base of at least half the average wage, or the full average wage for professional and other intellectual services, and at most MKD 829,692 a month1417. A domestic pensioner pays an 11.8% health contribution on the pension from January 1, 2026; that covers Macedonian pensions, not foreign ones20. Foreigners with regulated residence who are not otherwise insured may choose to pay the health contribution; the rate and amount for them we could not confirm14.
Because there is no totalization agreement9, nothing removes double coverage. An American employed in North Macedonia pays Macedonian contributions; whether U.S. Social Security tax is also due depends on U.S. rules, so ask an adviser before you start.
What you still file in the United States
| What | The rule |
|---|---|
| Form 1040 | Due April 15; citizens living abroad get an automatic extension to June 15 (interest still runs from April 15)54. |
| Foreign Earned Income Exclusion | Up to $132,900 of earned income for 2026. It does not cover pensions, Social Security or investment income5661. |
| Foreign Tax Credit | Claim Macedonian tax paid on Form 1116; no credit on income you excluded55. |
| FBAR | Required when your foreign accounts together exceed $10,000 at any time in the year62. |
| Form 8938 (FATCA) | For taxpayers living abroad: over $200,000 at year end or $300,000 at any time (single); $400,000 and $600,000 (joint)63. |
For U.S. tax preparation and planning, our sister brand eTaxNexus works with Americans abroad.
- On which date will I become tax resident: my 183rd day in a 12-month period, or the day I have a permanent home?
- How will North Macedonia tax my U.S. Social Security, and my 401(k), IRA and Roth IRA withdrawals? Should I ask the Public Revenue Office for a written answer?
- With no treaty, in what order do the Macedonian and U.S. foreign tax credits apply to my pension and investment income?
- Does the foreign earned income exclusion or the foreign tax credit suit my earnings better?
- If I work in North Macedonia, will I owe contributions in both countries?
- Should I sell or restructure U.S. investments before I become resident?
Lease Rules, Buying as a Foreigner, and Purchase Taxes
Renting under the Law on Housing
The text we could read is a 2012 consolidation of the Law on Housing, published by the Ministry of Transport, which lists later amendments that we did not read4164. In that text:
- Form. A lease, or a sublease, is made in writing and certified by a notary41.
- Registration. Within 30 days of signing, the landlord sends a copy to the Public Revenue Office and to the municipal service that keeps the register of leased homes41.
- Term. Fixed-term and open-ended leases are both allowed; a tenant on a fixed term who wants to renew proposes it in writing at least 30 days before the end41.
- Leaving. Unless the lease says otherwise, the tenant may end it at any time, without giving reasons, on 90 days’ notice41.
We found no cap on deposits and no minimum term in that text41. Agree on the deposit, repairs and notice in writing, and check the current rules with the notary who certifies the lease.
Buying: open to Americans, with one open question
Under the Law on Ownership and Other Real Rights, as amended in 2008, foreign individuals resident in an EU or OECD state can acquire apartments, residential buildings and commercial premises on the same terms as Macedonian citizens65. The United States is an OECD member. Since a 2009 amendment, the same foreigners can own building land, or hold it on a long-term lease, on the same terms as domestic owners66. Foreigners cannot own agricultural land; a long-term lease is possible on reciprocity, with the Minister of Justice’s consent65. We read these amendments, published by the Municipality of Gazi Baba, not a current consolidated text.
Residence, not citizenship. The ownership law’s test is residence in an EU or OECD state65. By our reading, an American still living in the United States meets that test. For an American who has already moved to North Macedonia the text does not say which test applies, while the home-owner permit asks for citizenship of an EU or OECD state5. Have the notary confirm, before you sign, that you can buy in your situation.
- Transfer tax: 2% to 4% of the market value, set by each municipality, paid by the seller unless the contract says the buyer pays59. Under its decision of August 31, 2021, still posted in March 2026, Kumanovo charges 4%, on the contract price where that is higher than the assessed market value60.
- Every year: property tax of 0.10% to 0.20% of the market value set by a municipal commission59; Kumanovo’s 2021 decision sets 0.10%, halved for the home you live in60.
- When you sell: no tax on the gain after five years of ownership, or after three if you lived there for at least a year; otherwise 10%25.
- What we could not confirm: VAT on new homes, notary and cadaster fees, and house prices by town. Ask your notary for a written list of costs before you sign.
Transfer Tax and Yearly Property Tax on a Price
Enter a price in denars, euros or dollars. We apply the ranges in the Public Revenue Office’s guide, 2% to 4% transfer tax and 0.10% to 0.20% property tax a year59, and Kumanovo’s rates as one municipality’s example60. Dollars for denar and euro amounts are at the rates used on this page132.
By our arithmetic, treating the price you enter as the market value; the tax is in fact assessed on the value the municipality sets, or, in Kumanovo, the contract price where that is higher. Each municipality sets its own rates within the ranges, the seller normally pays the transfer tax, and the property tax is charged in denars. Check your municipality’s decision.
Short-term rentals
We could not confirm the current rules for renting an apartment or room to tourists, or any municipal registration they need, from an official source. Ask the municipality, and the Public Revenue Office about the income, before you buy to rent out.
Our position on property. We take no developer or property commissions. We may receive a referral fee from some professional partners. It never changes what you pay, and we tell you when it applies.
Ten Places, Compared on Official Numbers
North Macedonia had 1,836,713 residents at the 2021 census, and the statistics office estimates 1,819,074 on December 31, 20256744. We compare ten places below on their population, by municipality67. For climate, the Hydrometeorological Service publishes no 1991–2020 averages by town online68; the best official figures are five-year means for 2019–2023, printed in the Statistical Yearbook for four of the ten towns69. Five years are not a climate normal and may differ from a 30-year average. We could not confirm rents or prices per square meter for any town. Our suggestions are starting points, not verdicts.
Capital and U.S. Embassy
The City of Skopje, made up of ten municipalities, had 526,502 residents in 2021, more than five times any other place in our table67. It is home to the U.S. Embassy70. In the 2019–2023 means it had the warmest July of the four towns with figures, 25.6°C, and the least rain and snow, 453.5 mm a year69.
Consider: Skopje
Lake Ohrid
Ohrid (51,428) and its neighbor Struga (50,980) are the two municipalities on the lake in our table67. Ohrid had the coolest July of the four towns with figures, 22.4°C, and the most precipitation, 727.3 mm a year, in the 2019–2023 means69; no figures are published for Struga. Ohrid airport is a veterinary entry point for cats and dogs71.
Consider: Ohrid · Struga
Bitola and Prilep
Bitola (85,164) and Prilep (69,025) are the third- and fifth-largest municipalities in our table67. They have the coldest winters of the four towns with figures: a January mean of 0.6°C in Bitola and 1.1°C in Prilep, with July means of 23.7°C and 23.2°C, in 2019–202369.
Consider: Bitola · Prilep
Beyond the Four
Kumanovo (98,104), Tetovo (84,770), Strumica (49,995), Veles (48,463) and Gevgelija (21,582) are the other municipalities in our table67. No climate figures are published for them in the yearbook69. Kumanovo’s decision of August 31, 2021, still posted in March 2026, sets 4% on a transfer and 0.10% a year, halved for the home you live in60.
Consider: Kumanovo · Tetovo · Strumica · Veles · Gevgelija
| Place | Residents, census 2021 | January mean, °C, 2019–2023 | July mean, °C, 2019–2023 | Precipitation, mm a year, 2019–2023 |
|---|---|---|---|---|
| Skopje | 526,502 | 2.3 | 25.6 | 453.5 |
| Kumanovo | 98,104 | Not published | ||
| Bitola | 85,164 | 0.6 | 23.7 | 655.7 |
| Tetovo | 84,770 | Not published | ||
| Prilep | 69,025 | 1.1 | 23.2 | 585.8 |
| Ohrid | 51,428 | 2.1 | 22.4 | 727.3 |
| Struga | 50,980 | Not published | ||
| Strumica | 49,995 | Not published | ||
| Veles | 48,463 | Not published | ||
| Gevgelija | 21,582 | Not published | ||
Sources: State Statistical Office, Census 2021 by municipality67, and Statistical Yearbook 2025, tables of air temperature and precipitation by station, from Hydrometeorological Service data69. Municipalities include villages, so they are larger than the towns themselves. Five-year means are not 30-year climate normals. Compare North Macedonia with other destinations.
Paperwork: Registration, Numbers, Driving and Pets
Registering your address, with the police
Address registration is done with the Ministry of Interior, that is, the police, and the deadlines are short5:
- On a short stay: a hotel or other paid accommodation registers you within 12 hours; a private host within 48 hours; if neither applies, you register yourself within 48 hours of crossing the border5.
- With a temporary permit: register your address within 3 days of crossing the border or of moving5.
- With permanent residence: within 8 days5.
- Leaving: a permit holder deregisters 24 hours before leaving5.
Many guides say every foreigner must register “within 24 hours”; the law does not say that5. We found no separate residence registration with the municipality.
Your personal number and tax number
The Ministry of Interior assigns a foreigner a 13-digit personal identification number (EMBG), built from the data in your birth record, ID, passport or a personal statement39. That law was amended in 2024, and we read the version before that change3930; at which step of the residence procedure the number is issued we could not confirm. For tax, only the Public Revenue Office issues the unique tax number (EDB), the single identifier for all public revenues; a resident registers with the office where they live, a non-resident where the activity takes place40.
A bank account
We could not confirm the rules for opening a payment account as a foreigner. Ask your bank which documents it needs from a foreign resident, and remember the FBAR once your foreign accounts pass $10,00062.
Driving
- Six months on your license. A foreigner with legal residence may drive on a valid foreign license for six months from entering North Macedonia or from regularizing the stay23.
- Then exchange it, without a test. The foreign license is exchanged for a Macedonian one without a driving test, provided the general conditions such as health and minimum age are met, and the foreign license is not taken away; once you hold the Macedonian license, you must drive on it in North Macedonia23.
- The fine for driving on a foreign license outside these rules is €250 (about $284), paid in denars23.
- An international driving permit is recognized only if issued by an authorized body of the foreign state, and it cannot be exchanged for a Macedonian license23.
- On a short visit you may drive on a foreign license subject to reciprocity23.
The law has no rule specific to U.S. states; exchange applies to any valid foreign license23. Whether the Ministry of Interior asks for a translation or an apostille we could not confirm, so ask before your six months run out.
Pets
The Food and Veterinary Agency says that dogs, cats and ferrets must be older than three months and identified by a microchip or a legible tattoo, and must travel with a pet passport or a veterinary health certificate, depending on the list the country of origin is on; a rabies antibody (titer) test, done at least three months before travel, is needed only for animals from countries not on its list. Treatment against Echinococcus and ticks is recommended, and the limit is five animals72. The page does not say which list the United States is on. Plan on a valid rabies vaccination, which the Agency’s rules assume, and ask the Agency what it requires for an animal from the United States, including whether it needs the titer test. Pets may enter at every passenger border crossing; the veterinary list shows Skopje airport, and Ohrid airport for cats and dogs only71. We could not confirm any fees at entry.
For trips onward into the EU: both North Macedonia and the United States are on the EU’s list under the rules in force since April 22, 2026, so a dog, cat or ferret entering the EU from either needs no titer test15.
Shipping your household
We could not confirm the customs rules for bringing household goods when you move. North Macedonia is not in the EU2, so the EU’s relief rules do not apply when you enter it. Check with the Customs Administration, or ask your mover, before you ship.
Schools
Primary school is compulsory, free and lasts nine years. A child who turns six by the end of the calendar year must be enrolled in first grade, and one who turns six by January 31 of the next year may be enrolled on request; enrollment is in May, with proof of compulsory vaccinations and eye and dental checks24. Foreign children living in North Macedonia have the right to primary school on equal terms with citizens, with at least a year of Macedonian-language and catch-up support24. Secondary school is compulsory for citizens, and foreign nationals may attend; until they have a personal number they get a temporary student number73. The Ministry of Education lists the laws and their amendments74.
Your U.S. services from North Macedonia
- The U.S. Embassy is at Str. “Samoilova” Nr. 21, 1000 Skopje, telephone +389 2 310 2000; non-emergency U.S. citizen services are by appointment, Tuesday to Thursday, 1:30 to 3:00 pm70.
- Passports, birth registration and notarial services are by appointment only; Social Security questions go to the SSA Federal Benefits Unit in Naples, Italy50.
- For an emergency involving a U.S. citizen after hours, call +389 2 310 2000 or +389 70 415 550 and ask for the duty officer50.
- In an emergency, 112 is the Crisis Management Center’s 24-hour number, aimed at fires, floods and other disasters; for a directly life-threatening situation it tells you to contact the emergency services as well48. The police duty line is 19249. We could not confirm the ambulance and fire numbers on an official Macedonian page.
Outside the EU and Schengen: North Macedonia’s Own 90-Day Rule
North Macedonia is not a member of the EU, which lists it as a candidate country, and not in the Schengen area23. It sets its own entry rules. U.S. citizens need no visa to enter4, and the Law on Foreigners limits a short stay to 90 days in any 180-day period, counted back from each day of your stay575.
- A separate count. Because North Macedonia applies its own 90/180 rule outside Schengen, by our reading days there are counted separately from your Schengen days53.
- Family without a U.S. passport. Under a decision valid from January 1 to December 31, 2026, holders of a valid multiple-entry U.S., UK or Canadian visa may enter without a Macedonian visa for a stay of up to 15 days, if that visa is valid for at least five days longer than the planned stay; this matters for family members who are not U.S. citizens75. A U.S. green card is not a visa; a family member who has one should ask North Macedonia’s Embassy in Washington whether they need a Macedonian visa.
- Short work. During a short stay you may do work of up to 90 days only with a work-registration certificate5.
- Register. Your hotel or host registers you within 12 or 48 hours; otherwise you register yourself within 48 hours5.
We could not confirm the penalties for overstaying from an official text, so leave before day 90 or hold a permit. The EU’s Entry/Exit System and ETIAS are Schengen-area systems; North Macedonia is not in Schengen3, so by our reading neither applies when you enter North Macedonia itself. Trips from North Macedonia into the Schengen area follow the Schengen rules for short stays: up to 90 days in any 180-day period76. Since April 10, 2026 the EU’s Entry/Exit System has been fully operational at Schengen borders; holders of a residence permit or long-stay visa from a country that operates the system are not registered77. By our reading a Macedonian permit does not exempt you, and you are recorded as a short-stay visitor each time you enter.
As of October 8, 2026, ETIAS, the EU travel authorization for visa-free visitors, is not yet in operation and no applications are collected; the EU says it will announce the start date several months ahead, and the fee has been set at €2078. The regulation exempts holders of residence permits covered by the Schengen Borders Code and of national long-stay visas issued by Schengen states79; North Macedonia is not in Schengen3, so by our reading a Macedonian permit will not exempt you once ETIAS starts. The Schengen, EES and ETIAS section of our FAQ explains the 90/180 count.
A Realistic Twelve Months
Built from the deadlines in the law. A permit filed at a consulate has a 60-working-day deadline, which can grow by 30, and we found no official figures for actual waiting times5, so the plan starts early.
Decide and test
Choose the ground and check it against the closed list5. If you are retiring on the home-owner permit, decide now which other ground you would move to for permanent residence, which you cannot get while you hold that permit5. Book a cross-border tax adviser: with no treaty, how your Social Security, 401(k) and IRA would be taxed is the biggest open question825.
License, taxes, renewal
Exchange your U.S. license once six months have passed23. 183 days in any 12 months, or a permanent home, can make you tax resident25; foreign pay or pension already taxed abroad is reported by March 31 of the next year57. Put the U.S. return (June 15 for Americans abroad), the FBAR and the renewal window, 90 to 5 days before expiry, on the calendar546222.
What Americans Ask Us About North Macedonia
How long can I stay in North Macedonia without a permit?
Is there a retirement visa?
No. The law’s closed list of residence grounds has no retirement, passive-income or digital nomad ground5. The closest route is the home-owner permit: a citizen of an EU or OECD state who owns an apartment or house worth at least €40,000 can get temporary residence a year at a time, if the general conditions are also met. You cannot get permanent residence while you hold it5.
How much income do I need to show?
The law sets no amount. It asks for means of subsistence, which can be shown in cash, cards or property, and leaves the figure to a Government decision we could not find5. Since September 2025, employees and some family members no longer show means up front themselves22; in family reunification the sponsor still files proof of resources for the family5. Ask the Embassy or the Ministry of Interior what it expects for your ground.
Can I work remotely for a U.S. employer from North Macedonia?
Is there a tax treaty or a Social Security agreement between the U.S. and North Macedonia?
No, as of October 8, 2026. North Macedonia is not on the IRS list of U.S. income tax treaties, not on the Social Security Administration’s list of agreements, and the State Department lists no tax or social security agreement for it8926. U.S. citizens abroad are taxed on worldwide income54, so relief from double tax rests on each country’s own foreign tax credit2555.
Will North Macedonia tax my Social Security, 401(k) or IRA?
We could not confirm it. Residents are taxed on worldwide income, and the law taxes “pensions” as income from work at 10%, without distinguishing domestic from foreign ones257. No official text or guidance we found addresses U.S. Social Security, 401(k) or IRA payouts. Ask a cross-border tax adviser, and consider asking the Public Revenue Office for a written answer.
Can I keep receiving Social Security in North Macedonia?
Yes. The Social Security Administration’s screening tool answers, for North Macedonia: “As a United States citizen, you may receive your Social Security payments outside the United States in this country as long as you are eligible for them”58. Social Security questions from North Macedonia go to the SSA Federal Benefits Unit in Naples, Italy50.
Can Americans buy property in North Macedonia?
Foreign individuals resident in an EU or OECD state can buy apartments, houses and commercial premises on the same terms as citizens, and the United States is an OECD member65. The test is residence, not citizenship, and the text does not say how it applies to an American who has already moved to North Macedonia, so have a notary confirm before you sign. Foreigners cannot own agricultural land65.
How long until I can become a citizen?
Can I join North Macedonia’s public health insurance?
If you work there, yes: employed foreigners are compulsorily insured46. Foreigners with regulated residence who are not otherwise insured may choose to pay the health contribution14; we could not confirm the amount for them or how the Health Insurance Fund enrolls them. Health insurance is a condition of a temporary residence permit5.
Can I drive on my U.S. license?
With legal residence, for six months from entry or from regularizing your stay. After that you exchange it for a Macedonian license without a driving test, and keep the U.S. one, although in North Macedonia you must then drive on the Macedonian license; the fine for driving outside these rules is €25023.
Do I have to register my address?
Yes, with the police, and the deadlines are not the ones many guides give. A hotel or other paid accommodation registers you within 12 hours, a private host within 48 hours, and if neither applies you register yourself within 48 hours of crossing the border. A permit holder registers within 3 days, and a permanent resident within 85. The often-repeated “24 hours” is not a registration deadline in the law; the 24 hours it does set is for a permit holder to deregister before leaving5.
Have the rules changed in 2026?
Every Figure on This Page, and Where It Comes From
We use official sources only: North Macedonian laws as published by the Official Gazette, or as consolidated and published by the ministry that applies them; the Ministry of Interior, the Ministry of Foreign Affairs and Foreign Trade, the Public Revenue Office, the Ministry of Economy and Labour, the Ministry of Health, the Ministry of Education and Science, the Ministry of Transport, the Food and Veterinary Agency, the Crisis Management Center, the National Bank, the State Statistical Office, the Hydrometeorological Service, the energy regulator ERC and two municipalities; the EU; and U.S. federal agencies, the State Department and the U.S. Embassy in Skopje. Macedonian-language titles are given in English. Each source was read on the date shown; where a page carries its own date, the title says so. Official Gazette issues after issue 23 of February 5, 2026 (from issue 24/2026 onward) could not be read, so later amendments cannot be ruled out. Where official texts disagree, we say what each one says and which we follow. If you spot something that has changed, email [email protected].
- Exchange rate list of October 8, 2026 (exchange-rate web service, JSON): USD 1 = MKD 55.176, EUR 1 = MKD 61.6702. National Bank of the Republic of North Macedonia. Official page. Checked .
- North Macedonia: membership status, candidate country. European Commission, Enlargement. Official page. Checked .
- EU countries: membership, euro area and Schengen dates. European Union. Official page. Checked .
- Do you need a visa? Result for the United States: no visa needed for entry (interactive page: choose North America, then the USA). Ministry of Foreign Affairs and Foreign Trade of North Macedonia. Official page. Checked .
- Law on Foreigners, consolidated text to Official Gazette 284/2023 (PDF). Ministry of Interior of North Macedonia. Official page. Checked .
- Law amending the Law on Personal Income Tax, Official Gazette 274/2022 of December 20, 2022: the 10% rate from January 1, 2023 (PDF). Official Gazette of North Macedonia. Official page. Checked .
- Guide: personal income tax, who pays it and at what rate. Public Revenue Office of North Macedonia (UJP). Official page. Checked .
- United States income tax treaties, A to Z. Internal Revenue Service. Official page. Checked .
- U.S. international social security agreements: dates in force. Social Security Administration. Official page. Checked .
- Instructions and procedure for foreigners’ applications, with document lists by procedure. Ministry of Interior of North Macedonia. Official page. Checked .
- Consumer price index and retail price index, September 2026 (release of October 7, 2026). State Statistical Office of North Macedonia. Official page. Checked .
- MakStat database: consumer price index at a detailed level by ECOICOP version 2, by months (actual rentals, water, refuse collection, electricity). State Statistical Office of North Macedonia. Official page. Checked .
- Amendments to the Law on Contributions take effect: rates for July to December 2026 pay (notice of July 13, 2026). Public Revenue Office of North Macedonia (UJP). Official page. Checked .
- Law on Contributions for Mandatory Social Insurance, consolidated text to Official Gazette 148/2026 (July 2026, PDF). Public Revenue Office of North Macedonia (UJP). Official page. Checked .
- Listed non-EU countries for pet movements (no titer test). European Commission, DG SANTE. Official page. Checked .
- Decision on the quota of work permits for foreigners for 2026, Official Gazette 7/2026 of January 15, 2026 (PDF). Official Gazette of North Macedonia. Official page. Checked .
- Gross pay 2026: lowest and highest base for contributions (notice of January 22, 2026). Public Revenue Office of North Macedonia (UJP). Official page. Checked .
- Personal tax allowance for 2026 (notice of the Minister of Finance of December 17, 2025). Public Revenue Office of North Macedonia (UJP). Official page. Checked .
- Prices: regulated household electricity tariffs from January 1, 2026 (table loads in the browser). Energy and Water Services Regulatory Commission of North Macedonia (ERC). Official page. Checked .
- Law amending the Law on Contributions, Official Gazette 267/2025: the health contribution on domestic pensions from January 1, 2026 (PDF). Official Gazette of North Macedonia. Official page. Checked .
- Commission presentation of the eighth visa-suspension report to the Visa Working Party, January 23, 2026 (WK 1095/2026, PDF). Council of the European Union. Official page. Checked .
- Law amending the Law on Foreigners, Official Gazette 193/2025 of September 18, 2025, in force September 26, 2025 (PDF, pages 13 to 17). Official Gazette of North Macedonia. Official page. Checked .
- Law on Road Traffic Safety, consolidated text to Official Gazette 193/2025: articles 311 to 314 on foreign driving licenses (PDF). Ministry of Interior of North Macedonia. Official page. Checked .
- Law on Primary Education, consolidated text to Official Gazette 111/2026 (Word file). Ministry of Education and Science of North Macedonia. Official page. Checked .
- Law on Personal Income Tax, Official Gazette 241/2018 of December 26, 2018 (PDF). Official Gazette of North Macedonia. Official page. Checked .
- Treaties in Force 2026 (PDF): North Macedonia, and Yugoslavia. U.S. Department of State. Official page. Checked .
- Law on Citizenship, consolidated text to Official Gazette 67/2022 (PDF). Ministry of Interior of North Macedonia. Official page. Checked .
- Law amending the Law on Citizenship, Official Gazette 174/2021: seven years instead of eight (PDF). Ministry of Interior of North Macedonia. Official page. Checked .
- Wages: the statutory minimum wage table (latest row April 2021 to March 2022). Ministry of Economy and Labour of North Macedonia. Official page. Checked .
- Laws: the Ministry of Interior’s list of the laws it applies, with their amendments. Ministry of Interior of North Macedonia. Official page. Checked .
- Chronological register of the Official Gazette for 2025 (PDF). Official Gazette of North Macedonia. Official page. Checked .
- Euro foreign exchange reference rates (USD, September 24, 2026). European Central Bank. Official page. Checked .
- Procedure for issuing a visa: fees for the long-stay (D) visa. Ministry of Foreign Affairs and Foreign Trade of North Macedonia. Official page. Checked .
- Documents required: marriage (family of a Macedonian citizen), first application (PDF of June 11, 2026). Ministry of Interior of North Macedonia. Official page. Checked .
- Documents required: study, renewal, with when the payments are charged (PDF of June 11, 2026). Ministry of Interior of North Macedonia. Official page. Checked .
- Decision amending the Decision on the prices of forms issued by the Ministry of Interior, Official Gazette 71/2025 of April 3, 2025, page 10: the temporary residence permit MKD 4,000, the permanent residence permit MKD 6,150 (PDF). Official Gazette of North Macedonia. Official page. Checked .
- Types of visas for entering North Macedonia, with the grounds for temporary residence. Ministry of Foreign Affairs and Foreign Trade of North Macedonia. Official page. Checked .
- Eighth report under the visa suspension mechanism: Commission staff working document, section on investor citizenship (ST 17100/25 ADD 1, December 2025, PDF). Council of the European Union. Official page. Checked .
- Law on the Personal Identification Number, consolidated text to Official Gazette 67/2022 (PDF). Ministry of Interior of North Macedonia. Official page. Checked .
- Law on Tax Procedure (unofficial consolidated text, in force from January 10, 2025): article 36, the unique tax number (EDB). Public Revenue Office of North Macedonia (UJP). Official page. Checked .
- Law on Housing, consolidated text to Official Gazette 38/2012 (PDF): articles 66 to 80 on leases. Ministry of Transport of North Macedonia. Official page. Checked .
- Consumer price index, September 2026, table 1 by main group. State Statistical Office of North Macedonia. Official page. Checked .
- Average monthly net wage paid per employee, July 2026 (release of September 22, 2026). State Statistical Office of North Macedonia. Official page. Checked .
- Main indicators: gross wage, unemployment and population estimate. State Statistical Office of North Macedonia. Official page. Checked .
- Home page: tariff blocks, maximum fuel prices (decision announced October 5, 2026) and the bill calculator. Energy and Water Services Regulatory Commission of North Macedonia (ERC). Official page. Checked .
- Law on Health Insurance, consolidated text to Official Gazette 142/2016 (PDF). Ministry of Health of North Macedonia. Official page. Checked .
- Laws: the Ministry of Health’s list of laws, with the dates of the consolidated texts. Ministry of Health of North Macedonia. Official page. Checked .
- Home page: the 112 emergency number. Crisis Management Center of North Macedonia. Official page. Checked .
- Home page: the police duty line 192. Ministry of Interior of North Macedonia. Official page. Checked .
- U.S. citizen services: passports, birth registration, notarials, emergencies and Social Security. U.S. Embassy in North Macedonia. Official page. Checked .
- Travel outside the U.S. Medicare.gov. Official page. Checked .
- Medicare coverage outside the United States (Product 11037, April 2026). Medicare.gov. Official page. Checked .
- Avoid late enrollment penalties. Medicare.gov. Official page. Checked .
- U.S. citizens and resident aliens abroad. Internal Revenue Service. Official page. Checked .
- Foreign tax credit. Internal Revenue Service. Official page. Checked .
- Figuring the foreign earned income exclusion. Internal Revenue Service. Official page. Checked .
- Reporting and taxing income from work abroad by residents, calendar year 2025 (notice of February 11, 2026). Public Revenue Office of North Macedonia (UJP). Official page. Checked .
- Your payments while you are outside the United States: the result for a U.S. citizen in North Macedonia. Social Security Administration. Official page. Checked .
- Guide: property taxes (annual property tax, real estate transfer tax, inheritance and gift tax). Public Revenue Office of North Macedonia (UJP). Official page. Checked .
- Decision on the rates of property tax, inheritance and gift tax and real estate transfer tax (adopted August 31, 2021; PDF posted March 2026). Municipality of Kumanovo. Official page. Checked .
- Foreign earned income exclusion: what is foreign earned income. Internal Revenue Service. Official page. Checked .
- Report of Foreign Bank and Financial Accounts (FBAR). FinCEN, U.S. Treasury. Official page. Checked .
- Do I need to file Form 8938? Internal Revenue Service. Official page. Checked .
- Housing and communal construction: the Law on Housing and its later amendments. Ministry of Transport of North Macedonia. Official page. Checked .
- Law amending the Law on Ownership and Other Real Rights, Official Gazette 92/2008: articles 244 and 246 on foreign owners (PDF). Municipality of Gazi Baba. Official page. Checked .
- Law amending the Law on Ownership and Other Real Rights, Official Gazette 139/2009: article 245 on building land (PDF). Municipality of Gazi Baba. Official page. Checked .
- MakStat database: Census 2021, total resident population by municipality (table T1020P21). State Statistical Office of North Macedonia. Official page. Checked .
- Climatology: monthly bulletins compared with 1991-2020 averages at national level. Hydrometeorological Service of North Macedonia. Official page. Checked .
- Statistical Yearbook 2025 (PDF), pages 30 and 31: air temperature and precipitation by station, from the Hydrometeorological Service. State Statistical Office of North Macedonia. Official page. Checked .
- Contact us: address, telephone and U.S. citizen hours. U.S. Embassy in North Macedonia. Official page. Checked .
- Border crossings with veterinary inspection. Food and Veterinary Agency of North Macedonia. Official page. Checked .
- Pets: conditions for bringing dogs, cats and ferrets into North Macedonia. Food and Veterinary Agency of North Macedonia. Official page. Checked .
- Law on Secondary Education, consolidated text (Word file). Ministry of Education and Science of North Macedonia. Official page. Checked .
- Laws: the Ministry of Education and Science’s list of laws. Ministry of Education and Science of North Macedonia. Official page. Checked .
- Information on entering North Macedonia: 90 days in any 180, and the 2026 decision on holders of U.S., UK and Canadian visas. Ministry of Foreign Affairs and Foreign Trade of North Macedonia. Official page. Checked .
- Entry and exit requirements for non-EU nationals (90 days in any 180-day period). Your Europe, European Union. Official page. Checked .
- Entry/Exit System fully operational from 10 April 2026: who is exempt. European Commission, Migration and Home Affairs. Official page. Checked .
- ETIAS, the EU travel authorization for visa-free visitors. European Commission, Migration and Home Affairs. Official page. Checked .
- Regulation (EU) 2018/1240 establishing ETIAS. EUR-Lex. Official page. Checked .
General information, not advice. Quantum Jetset does not give legal, tax, immigration, financial or investment advice. Rules and costs change; check the official sources above and speak to a qualified professional before you act. Next scheduled review: April 2027.
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