North Macedonia property guide
North Macedonia: tax on a transfer of real estate
The Public Revenue Office says the real-estate transfer tax is 2 to 4 percent, and the municipal council or the Council of the City of Skopje sets the rate. The 3 percent figure on the same page is the rate under the law that applied until 30 June 2005. An imoten list is a different document.
By MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED, operator of MarkMyProperty. Head office: Delhi NCR, India. Updated . This page does not score listings.
Coverage: North Macedonia. The Public Revenue Office guide to property taxes, including the real-estate transfer tax, fetched on 2 November 2026. It does not print one municipality’s rate. It is not the imoten-list guide.
The search is данок на промет на недвижности
On 2 November 2026, the Public Revenue Office guide at category 858 was fetched. It says the real-estate transfer tax is paid on every transfer, with or without consideration, of the right of ownership, and on another acquisition of real estate between legal and natural persons. It says the taxpayer is usually the seller, a legal or natural person. The law provides exceptions, and the buyer can be the taxpayer if the sale contract so provides. On an exchange, the taxpayer is the participant who gives the higher-value property.
The same section says the base is the market value of the property at the moment of the transfer. On an exchange, the base is the difference in market values. In a bankruptcy or enforcement sale, the base is the price reached by public auction, or the price set by direct agreement after two consecutive unsuccessful public auctions. The rate is proportional and is from 2 percent to 4 percent. The council of the municipality, or the Council of the City of Skopje, decides the rate. The fetched guide does not print one municipality’s percentage inside that band.
The 3 percent line is the old law
The same page, in its history of the system, says that under the property-tax law of 30 December 1993 the transfer-tax rate was 3 percent, and that those rates remained until that law ceased to apply on 30 June 2005. It says a new property-tax law applied from 1 July 2005 and moved assessment and collection from the Public Revenue Office to the municipalities and the City of Skopje. The annual property tax on the same page is a different tax: a proportional rate from 0.10 percent to 0.20 percent of market value, also set by the municipal council or the Council of the City of Skopje. This page does not use either of those figures as the current transfer-tax rate.
MarkMyProperty is operated by MMYP TECHNOLOGIES (OPC) PRIVATE LIMITED. Head office: Delhi NCR, India. It charges no platform brokerage commission. A pin, a user-drawn outline, or a contact reveal does not establish title or ownership.
Those sentences are that Public Revenue Office guide. They are not the imoten-list guide, which was not rewritten. A pin or a contact reveal does not establish title, and an asking price is not the market value the commission assesses. This page does not set out a return.
Sources and further reading
Frequently asked questions
What transfer-tax band does the guide state?
From 2 percent to 4 percent. The municipal council, or the Council of the City of Skopje, sets the rate. The guide does not print one municipality’s percentage.
Who is the taxpayer?
Usually the seller. The buyer can be the taxpayer if the sale contract so provides. On an exchange, it is the person who gives the higher-value property.
Does a pin on a North Macedonia listing replace the property sheet or this tax?
No. A pin, an outline, or a contact reveal does not establish title or ownership.