What’s Changed?
As of July 2026, new legislation in North Macedonia has redefined the rates used to calculate mandatory social security contributions and introduced a Qualified Domestic Minimum Top-Up Tax (QDMTT) as part of the global minimum tax framework.(ujp.gov.mk)(ujp.gov.mk)
Social Security Contribution Rates
The rates now vary based on how many “working months” count toward pension service, with lower rates for tasks that count fewer months:
- 6.63% when 12 months are counted as 16 months;
- 4.98% when 12 count as 15;
- 3.32% when 12 count as 14;
- 1.66% when 12 count as 13 months.(ujp.gov.mk)
This impacts both employers and employees, and the requirement is effective from the July payroll through December 2026. Employers and accounting firms need to update payroll systems and processes accordingly.(ujp.gov.mk)
QDMTT — Minimum ‘Top-Up’ Tax
For large domestic and multinational companies, North Macedonia has enacted rules for ensuring a minimum effective tax rate of 15% on profit, aligning with international reforms. Key points:
- Entities with at least €750 million in consolidated annual revenue in two of the years 2020-2023 are subject.(ujp.gov.mk)
- Reporting obligations require entities to submit the GloBE Information Return (GIR) and QDMTT forms (“КДДД/П” or “ДДД/П”) electronically by 30 June 2026 for income year 2024. Payments are due by 30 July or 30 August, depending on which form applies.(ujp.gov.mk)
Implications & Action Steps
| Stakeholder | Key Impacts | What To Do Now |
|---|---|---|
| Employers / Legal Entities | Lowered contribution rates may reduce payroll costs slightly, but legal compliance is essential. | Update payroll software, train staff on new rates, ensure correct classification of tasks based on the “months-counting” rule. |
| Multinational / Large Domestic Groups | Now under obligation to calculate and pay QDMTT if effective tax rate under 15%. | Review whether you meet the €750 million threshold; prepare GIR and other forms; monitor deadlines to avoid penalties. |
| Self-employed / SMEs | Those not subject to QDMTT may benefit indirectly if revenue grows; stay alert for how this affects sector-wide norms. | Keep financial records robust; understand the rules if transitioning from SME to larger group. |
Examples
- A tech firm with €900 million in revenue in both 2021 and 2022 located in Skopje must file GIR and pay any required top-up tax by the deadlines above.
- A small business does not meet revenue thresholds for QDMTT; for them, the main change is in social security contributions—discuss classification of work to ensure applying correct rate.
Bottom Line
For eligible entities, QDMTT marks a global standard hitting home. Meanwhile, the revised contribution rates offer some relief but complicate payroll operations. The twin changes make 2026 a pivotal year for tax compliance and planning in North Macedonia.