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North Macedonia
Europe
Self-employment income taxed at a flat 10%, plus mandatory social contributions (~28%) on an assessed base. No capital-gains carve-out for this contractor income.
Classification
Self-employment / independent activity income - not capital gains.
Taux d'imposition
Flat 10% PIT on net self-employment income.
Cotisations sociales
Mandatory pension, health and unemployment contributions (~28% total) on an assessed base for registered self-employed.
Immatriculation / régime
Register as a sole proprietor / independent activity, or use simplified lump-sum regimes for small turnover.
Payouts en crypto
No special crypto regime confirmed; USDC payout taxed as ordinary income at MKD value on receipt; verify locally.
Sources
Information générale uniquement — ceci n'est pas un conseil fiscal ou juridique. Les règles changent et dépendent de votre situation. Vérifiez toujours auprès d'un professionnel fiscal qualifié dans votre pays.
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