Economy
North Macedonia: Tax office audits 2021 foreign income, residents receive tax notices
The Public Revenue Office says not every sum received from abroad is taxable: gifts, family support and loans are not automatically liable, even when sent through Western Union or MoneyGram.
By ANN Newsroom · Newsroom
October 24, 2026, 12:58 · Updated 18:40 · 1 min read
In brief
- The Public Revenue Office has begun checks on 2021 income from abroad, based on data from banks.
- Wages, fees, freelance work, rentals via Airbnb and Booking, cryptocurrency, dividends and gambling winnings are taxable.
- More than 860,000 tax returns were filed for 2025, up 10.6% from a year earlier.
North Macedonia’s Public Revenue Office (DAP) has begun checking income that residents received from abroad during 2021, relying on data supplied by banks. According to Portalb.mk, some residents have already received notices of possible tax liabilities and the deadline for paying them.
What is taxed and what is not
The office explained that a notice does not necessarily mean the person owes the state money. Tax applies to income that is taxable under the personal income tax law: wages, fees, freelance and intellectual services, rentals through platforms such as Airbnb and Booking.com, gains from property sales, cryptocurrency and securities, dividends, interest, royalties and gambling winnings.
Money received as a gift, family support or a loan is not automatically taxed, and the same applies to transfers through Western Union, Ria, MoneyGram and similar services. “The tax treatment depends on the real basis of the amount received,” the office said, stressing that what matters is the reason for the transfer, not how it was sent. The clarification is especially relevant for families that rely on money from relatives abroad.
The institution urged residents to check whether they owe tax and warned of legal action against those who do not pay voluntarily.
Record number of returns
According to the office’s figures for 2025, residents filed more than 860,000 tax returns, 10.6% more than a year earlier. The youngest millionaire was a 4-year-old child with 1 million denars in dividends, the oldest was 97, and the highest reported salary, 139 million denars, was in stone and coal extraction.
