North Macedonia Payroll Changes - 2026

1. Rate/Percentage changes affecting payroll

• Personal income tax base (Tax-free allowance):
  • New monthly tax-free allowance: 10,932.00 MKD.
  • Impact: This portion of the salary is no longer taxed, resulting in an automatic increase in net salary.

2. Minimum salary/Wage changes

• Minimum gross salary: 36,037.00 MKD.
• New minimum net salary: Increases to 24,445.00 MKD (up from 24,379.00 MKD).
  • Reason: The increase in the tax-free allowance reduces the tax burden, allowing a higher net amount despite the gross remaining the same.

3. Upcoming/other

• Wage adjustments
  • Official changes to wages are expected in March.