If you’re looking for a country where you could truly enjoy the fruits of your labor as a remote worker, then make sure to include Macedonia in your list. Aside from being one of the countries with the lowest cost of living, it’s also a tax haven for many, if not all remote workers.
For the past three years I’ve been working remotely, I found out that there are two ways to get your income from abroad: one is through bank transfer, and two is through Payoneer.
Receiving payment through bank transfer used to be the only legal way to get your money from abroad. This is because people were not allowed to open a bank account abroad if they live in Macedonia. However, there have been changes to this rule as of writing so receiving income through Payoneer is currently allowed as long as you ask for permission from the National Bank.
And yes, getting your salary via bank transfer will cost you money, but don’t worry, it’s only 10% of your gross income. In this post, I will share how to pay your income tax online in Macedonia.
Part 1 How to Pay Income Tax in Macedonia Video and Guide
You may also watch the four-part video guide on how to pay your income tax I’ve uploaded via YouTube or at the start of every section.
1. Create an E-PDD account.
As soon as you land EPDD’s homepage, you can go ahead and create an account as a foreigner. You will be asked to enter some basic information such as your full name, email address, password, and your national identification number (матичен број).
When you submit your details, you will get an email from the system which you will have to print and bring to the Public Revenue Office (Управа за Јавни Приходи) or tax office for short. You can bring the form yourself or through a proxy.
Once they receive the form, they will be activating your account.
2. Log in and enter your details.
Once your account is activated, you can go to EPDD’s homepage again and login.
On this page, you’ll be asked to type in the following information:
|Item||English Translation||Required or not|
|Датум на поднесување||Date of Submission||Filled in automatically|
|Filled in automatically|
|ОД Датум||From date||Required|
|Контакт Име||Contact Name||Required|
|Контакт Тел.||Contact No.||Not required|
|До датум||To Date||Required|
|Начин на исплата||Method of payment||Filled in automatically|
|Корекција||Correction||Leave it blank|
Some of the items on the main page have already been automatically filled in for you, so you can just ignore them. But some will definitely need to be filled out by you. Specifically the basic information such as your name, surname, email, and the “from date” and the “to date” of when you got your salary.
The “from date” and the “to date” is quite important because you need to enter the date range as to when you got your salary. So for example, if you get your salary every 18th of each month, and you want to pay your tax for the month of October; the “from date” should be October 1, and the “to date” should be October 31.
You do not need to worry about whether or not you need to tick the “Корекција” check box. Basically, it means “Correction.” I’m not really sure what it is for, but I’ve always left it blank.
I’ve also heard that it’s important NOT to make any mistakes when filling out this tax form because you can get fined for making mistakes. So I think that’s only meant to be ticked on unwanted occasions. I’ve never made a mistake with my tax submissions so I don’t know what will happen if you make a mistake with the numbers.
When you’ve finished filling out the form, you can go ahead and click “Сними податоци за подносител” which means “record applicant data.”
Part 2 How to Pay Your Income Tax Online in Macedonia Video and Guide
Once you’ve saved your data, the page will refresh itself and you will find the button “нова ставка” which means “new item,” and the window will show you a new set of items to fill in:
|Items/Fields||English Translation||Required or not|
|ЕМБГ||Identity Number||Filled in automatically|
|Име/Презиме||Name/Surname||Filled in automatically|
|Општина||Municipality||Filled in automatically|
|Држава во која е резидент изплатувачот||Country in which the payer is resident||Required|
|Начин на исплата||Method of payment||Filled in automatically|
|Трансакциа сметка||Transaction account||Leave it blank|
|Вид Доход||Income Type||Required|
|Подвид доход||Income Subtype||Required|
|Забелешка на исплатувачот||Note of the payer||Leave it blank|
|Датум на прилив од странство||Date received from abroad||Required|
|Бруто/остварен доход||Gross income||Filled in automatically|
|Валута||Currency||Required to select|
|Доход од странска валута||Foreign currency income||Required to be filled in|
|Датум платен данок во странство||Date of tax paid abroad||Leave it blank|
|Платен данок во странство||Tax paid abroad||Leave it blank|
|Платен данок во МКД||Tax paid in MKD (Denar)||Leave it blank|
|Износ кој не подлежи на одданочување||Amount not subject to taxation||Leave it blank|
|Одбитоци||Deductions||Leave it blank|
|Данок на доход||Income tax||Leave it blank|
|Нето доход||Net income||Leave it blank|
You need to answer some of the items asked in the second section. You will need to fill in the following items:
- Country where your company is registered
- Income type
- Income subtype
- Date you received your income from abroad
- Foreign currency income
3. Fill out the required fields.
3.1 “Држава во која е резидент изплатувачот” or “Country in which the payer is resident”
First, you need to choose the country where your company is registered. For example, if the institution you’re working for has a physical location in Japan, you need to select Japan.
3.2 “Вид Доход” or “Income from work”
Second, you need to go to “Вид Доход” or “Income from work.” You need to select the answer for this. There are options for each item, but generally for “income type,” the option I choose is “T1: Доход од работа” which means my income is from work.
3.3 “Подвид доход” or “Income subtype”
Then, there is “Подвид доход” or “income subtype.” For this one, I select “S14: Примања по основ на извршени консултантски услуги.” This means that my income is based on performing consultancy services. I believe that S14 applies to everyone who works for a company that is based abroad (outside of Macedonia).
3.4 “Датум на прилив од странство” or the “Date you received your income from abroad”
For “Датум на прилив од странство” or the “date you received your income from abroad,” you need to choose the exact date your income arrived in the bank.
If you get your salary twice a month from the same company, you can add either the date you got your first salary, or the date you got a second salary. Both are acceptable. So for example, if you get your first salary on October 15, and then get your second salary on October 30. You can put either October 15 or October 30 in the field.
3.5 “Валута” or “Currency”
For “Валута” or “currency,” you need to choose which currency your income arrives in. If your employer pays you in Euro, you need to select Euro, if your employer pays you in USD, you need to select USD. Pretty straightforward.
3.6 “Доход од странска валута” or “Foreign currency income”
Finally, you need to enter your “Доход од странска валута” or “Foreign currency income.” You put the exact amount you receive from the foreign company. For example, if you get $1,377.55 from your company, you can put $1,378 on the space.
If you get your salary twice a month from the same company, you just need to add the numbers. For example, if you get $600 at the 15th of every month, and another $600 at the 30th of every month, you can just put $1,200 on the space. Remember, it has to come from the SAME company.
However, if you get your salary twice a month from TWO different companies, you definitely need to put TWO separate entries for that. If you get $600 at the 15th of every month from company A, then just put $600. Getting another $600 from company B should be placed on a separate entry.
3.7 “Бруто/остварен доход” or “Gross income”
Once you enter your foreign currency income, you’ll see that the “Бруто/остварен доход” or “gross income” section will be automatically filled out with an amount. That number is the equivalent of your salary in Denars.
4. Submit the information you entered
To sum up, you only need to fill out six fields for the second section. The seventh field which is “gross income” is automatically filled in for you.
Once you have checked all six fields have been entered correctly. You can now click “Сними ставка” which means “save items” and that completes your second section.
The Next Steps
You are done with the second section but that doesn’t mean you are completely finished. Head over to this link to see part 3 and part 4 of how to pay your income tax online in Macedonia.