Adjustments to minimum or maximum wage thresholds.
Starting from March 2025 up to and including February 2026, the minimum gross salary is 36.037 MKD, while the minimum net salary is 24.446 MKD.
Starting from March 2026
The amount of the new minimum gross wage for 2026 is MKD 38,507, i.e. net MKD 26,046.
The average salary per worker in the Republic of Macedonia, according to the data published by the State Statistical Office in January 2026, is 69.141 MKD. Based on this amount, the maximum gross salary for calculating contributions in 2026 is 1.106.256 MKD (16 × 69.141 MKD)
Updates to social insurance or pension contribution rates.
There are no changes to the contribution rates.
Changes in personal and corporate tax rates.
There are no changes.
Any other statutory changes relevant to employment regulations.
According to Article 10, paragraph 2 of the Law on Personal Income Tax, the following updated tax allowances apply beginning with the salary calculation for January 2026:
- Annual tax allowance: 131,184.00 MKD
- Monthly tax allowance: 10,932.00 MKD
The monthly amount represents one‑twelfth of the annual allowance. These updated allowances directly affect payroll calculations, reducing the taxable base for employees' salaries. The new allowance applies beginning with the salary calculation for January 2026.
Partner: WM North Macedonia
Country-specific or partner-specific: both
Source: hyperlink ; min wage info for 2026 in vendor case 00354386
Submitter: Mennatullah Abdelmoneam