Ladies and Gentlemen,

With the amendments and supplements to the Law on personal tax "Official Gazette of RM no. 190/17, Article 97-a Paragraph 2, the tax payer who begins to perform individual activities, shall pay the monthly advances on personal income tax for the first year on the basis of 50% of the average net salary per worker in the Republic of Macedonia, published in January of the current year according to the State Statistic Office. 

Pursuant the announcement of State Statistic Office no. published on 23.01.2018, the average net salary per worker in Republic of Macedonia is 23.196 Denars. Therefore, the independent business executives, sole proprietors who start their activity in 2018, shall calculate and pay the advance payment of personal income tax by the end of the year at the base or 11.589 Denars (50% of 23.196)


Rafajlovski Consulting

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