{"id":219,"date":"2025-11-13T14:36:44","date_gmt":"2025-11-13T14:36:44","guid":{"rendered":"https:\/\/baerinvest.com\/?p=219"},"modified":"2026-08-28T17:23:56","modified_gmt":"2026-08-28T17:23:56","slug":"kuzey-makedonya-yatirim-tesvikleri","status":"publish","type":"post","link":"https:\/\/baerinvest.com\/en\/2025\/11\/13\/kuzey-makedonya-yatirim-tesvikleri\/","title":{"rendered":"North Macedonia Investment Incentives"},"content":{"rendered":"<p data-path-to-node=\"0\"><b data-path-to-node=\"0\" data-index-in-node=\"0\">North Macedonia<\/b><\/p>\n<p data-path-to-node=\"1\"><b data-path-to-node=\"1\" data-index-in-node=\"0\">Investment Incentives<\/b><\/p>\n<p data-path-to-node=\"2\"><b data-path-to-node=\"2\" data-index-in-node=\"0\">20.05.2025<\/b><\/p>\n<h3 data-path-to-node=\"4\">Free Zone Investments<\/h3>\n<ul data-path-to-node=\"5\">\n<li>\n<p data-path-to-node=\"5,0,0\"><b data-path-to-node=\"5,0,0\" data-index-in-node=\"0\">Machinery Investments:<\/b><\/p>\n<ul data-path-to-node=\"5,0,1\">\n<li>\n<p data-path-to-node=\"5,0,1,0,0\"><b data-path-to-node=\"5,0,1,0,0\" data-index-in-node=\"0\">Free Zone:<\/b> If machinery investment is up to 15 million EUR, space is provided in the free zone.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"5,0,1,1,0\">Rent is extremely low, to the point of being negligible as an expense.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p data-path-to-node=\"5,1,0\"><b data-path-to-node=\"5,1,0\" data-index-in-node=\"0\">Free Zone Land and Construction Support:<\/b><\/p>\n<ul data-path-to-node=\"5,1,1\">\n<li>\n<p data-path-to-node=\"5,1,1,0,0\">If land is requested, 35% of the construction cost is covered by the state.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"5,1,1,1,0\">Infrastructure is provided free of charge.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p data-path-to-node=\"5,2,0\"><b data-path-to-node=\"5,2,0\" data-index-in-node=\"0\">Municipal Permit:<\/b><\/p>\n<ul data-path-to-node=\"5,2,1\">\n<li>\n<p data-path-to-node=\"5,2,1,0,0\">Municipal permits are free and exempt from fees.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p data-path-to-node=\"5,3,0\"><b data-path-to-node=\"5,3,0\" data-index-in-node=\"0\">Worker Subsidies:<\/b><\/p>\n<ul data-path-to-node=\"5,3,1\">\n<li>\n<p data-path-to-node=\"5,3,1,0,0\">The state provides a subsidy of up to 20% of salaries based on the declared number of workers (maximum 4,400 EUR annually per worker).<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"5,3,1,1,0\"><i data-path-to-node=\"5,3,1,1,0\" data-index-in-node=\"0\">Example:<\/i> For a 500 EUR salary, 20%\u2014meaning 100 EUR\u2014is subsidized.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"5,3,1,2,0\">For salaries of 1,800 EUR and below, 20% is paid monthly.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"5,3,1,3,0\">For salaries exceeding 1,800 EUR, a fixed monthly payment of 360 EUR is provided.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p data-path-to-node=\"5,4,0\"><b data-path-to-node=\"5,4,0\" data-index-in-node=\"0\">Investment Support:<\/b><\/p>\n<ul data-path-to-node=\"5,4,1\">\n<li>\n<p data-path-to-node=\"5,4,1,0,0\">The state refunds 30% of the initial investment.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"5,4,1,1,0\">After the investment is made, the end-of-year preliminary trial balance is submitted and approved by the tax authority.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"5,4,1,2,0\">Following approval, 10% is paid in the subsequent month, and 20% in the following month.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p data-path-to-node=\"5,5,0\"><b data-path-to-node=\"5,5,0\" data-index-in-node=\"0\">Operational Commitment:<\/b><\/p>\n<ul data-path-to-node=\"5,5,1\">\n<li>\n<p data-path-to-node=\"5,5,1,0,0\">Mandatory period of operation: 5 years.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p data-path-to-node=\"5,6,0\"><b data-path-to-node=\"5,6,0\" data-index-in-node=\"0\">Worker Salaries and Income Tax:<\/b><\/p>\n<ul data-path-to-node=\"5,6,1\">\n<li>\n<p data-path-to-node=\"5,6,1,0,0\">20% of worker salaries are subsidized for 5 years.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"5,6,1,1,0\">Individual earnings of both the company and the company owners are exempt from income tax for 10 years.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 data-path-to-node=\"7\">Investments Outside the Free Zone<\/h3>\n<ul data-path-to-node=\"8\">\n<li>\n<p data-path-to-node=\"8,0,0\"><b data-path-to-node=\"8,0,0\" data-index-in-node=\"0\">Investment Conditions:<\/b><\/p>\n<ul data-path-to-node=\"8,0,1\">\n<li>\n<p data-path-to-node=\"8,0,1,0,0\">The conditions above apply to investments made outside the free zone.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,0,1,1,0\">However, since land is not provided, 20% of the rent for the leased property is paid by the state for 5 years.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,0,1,2,0\">In this case, the lease agreement must be for 10 years.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p data-path-to-node=\"8,1,0\"><b data-path-to-node=\"8,1,0\" data-index-in-node=\"0\">Operational Commitment:<\/b><\/p>\n<ul data-path-to-node=\"8,1,1\">\n<li>\n<p data-path-to-node=\"8,1,1,0,0\">Mandatory period of operation: 5 years.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<li>\n<p data-path-to-node=\"8,2,0\"><b data-path-to-node=\"8,2,0\" data-index-in-node=\"0\">Income Tax Refund:<\/b><\/p>\n<ul data-path-to-node=\"8,2,1\">\n<li>\n<p data-path-to-node=\"8,2,1,0,0\">For investments made outside the free zone, income tax is refunded at the end of the year.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"8,2,1,1,0\">If the annual turnover exceeds 3 million EUR, paid income tax is refunded, and this process continues for 10 years.<\/p>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3 data-path-to-node=\"10\">Differences<\/h3>\n<ul data-path-to-node=\"11\">\n<li>\n<p data-path-to-node=\"11,0,0\">Outside the free zone, income tax is refunded after payment.<\/p>\n<\/li>\n<li>\n<p data-path-to-node=\"11,1,0\">The 3 million EUR turnover requirement applies strictly to investments made outside the free zone.<\/p>\n<\/li>\n<\/ul>\n<p data-path-to-node=\"13\">For more information: <a class=\"ng-star-inserted\" href=\"https:\/\/www.google.com\/search?q=https%3A%2F%2Fwww.baerinvest.com\" target=\"_blank\" rel=\"noopener\" data-hveid=\"0\" data-ved=\"0CAAQ_4QMahcKEwiQ-7j16sOWAxUAAAAAHQAAAAAQQg\">www.baerinvest.com<\/a> \/ contact(add)baerinvest.com \/ Bar\u0131\u015f Yurttutan<\/p>\n","protected":false},"excerpt":{"rendered":"<p>North Macedonia Investment Incentives 20.05.2025 Free Zone Investments Machinery Investments: Free Zone: If machinery investment is up to 15 million EUR, space is provided in the free zone. Rent is extremely low, to the point of being negligible as an expense. Free Zone Land and Construction Support: If land is requested, 35% of the construction [&#8230;]\n","protected":false},"author":1,"featured_media":220,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_themeisle_gutenberg_block_has_review":false,"footnotes":""},"categories":[20,28],"tags":[75,73,72,74],"class_list":["post-219","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-investment","category-macedonia","tag-consulting-north-macedonia","tag-investment","tag-north-macedonia","tag-north-macedonia-investment-incentives"],"_links":{"self":[{"href":"https:\/\/baerinvest.com\/en\/wp-json\/wp\/v2\/posts\/219","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/baerinvest.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/baerinvest.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/baerinvest.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/baerinvest.com\/en\/wp-json\/wp\/v2\/comments?post=219"}],"version-history":[{"count":2,"href":"https:\/\/baerinvest.com\/en\/wp-json\/wp\/v2\/posts\/219\/revisions"}],"predecessor-version":[{"id":278,"href":"https:\/\/baerinvest.com\/en\/wp-json\/wp\/v2\/posts\/219\/revisions\/278"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/baerinvest.com\/en\/wp-json\/wp\/v2\/media\/220"}],"wp:attachment":[{"href":"https:\/\/baerinvest.com\/en\/wp-json\/wp\/v2\/media?parent=219"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/baerinvest.com\/en\/wp-json\/wp\/v2\/categories?post=219"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/baerinvest.com\/en\/wp-json\/wp\/v2\/tags?post=219"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}