Compliance
Navigating Top-Up Tax & Social Security Changes in North Macedonia (July-Dec 2026)
Recent law changes affect how social security contributions are calculated and introduce a ‘top-up’ minimum tax for large entities; how businesses, self-employed and multinational groups should adapt.
By NomadicTax Research Team • 5-8 min read • August 19, 2026
## 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](https://ujp.gov.mk/mk/javnost/soopstenija/pogledni/1266?print=1&utm_source=openai))([ujp.gov.mk](https://www.ujp.gov.mk/m/javnost/soopstenija/pogledni/1259?print=1&utm_source=openai))
### 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](https://ujp.gov.mk/mk/javnost/soopstenija/pogledni/1266?print=1&utm_source=openai))
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](https://ujp.gov.mk/mk/javnost/soopstenija/pogledni/1266?print=1&utm_source=openai))
### 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](https://www.ujp.gov.mk/m/javnost/soopstenija/pogledni/1259?print=1&utm_source=openai))
- 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](https://www.ujp.gov.mk/m/javnost/soopstenija/pogledni/1259?print=1&utm_source=openai))
## 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.