Property taxes in the Republic of Macedonia – Group of taxes imposed on the property owned by individual (citizens) or legal entities (enterprises). In this group of taxes, according to the usual international classification, they include: 1) property tax; 2) Heritage and Gift Tax, and 3) Tax on real estate and rights. These taxes in the tax system of the Republic of Macedonia are thoroughly changed with the tax reform since the beginning of 1994. The property tax is paid on the basis of ownership of real estate (residential buildings and apartments, business and administrative buildings, ingrown land, etc.). A taxpayer is a natural or legal person, owner or fruitist of the property. The tax base stems from the market value of the property. The tax rate is proportional and amounted to 0.10%, but the municipalities can prescribe a higher rate within the borders to 0.20%. The inheritance tax and gift is paid for real estate and in the right to usufruct and use of real estate that is inherited or received as a gift. The taxation is subject to the movable property in different forms (money, securities, etc.). A taxpayer is a natural or legal person – a resident of the Republic of Macedonia that inherits or receives as a gift property in the country and abroad. The tax base stems from the market value of the inheritance or gift. Tax rates are proportional, and their height depends on the inherited order (2-3% for the successor than a second inherited order and 4-5% for the successor of the third inherited order). The classical solution in this tax, which is also provided in the tax system of the Republic of Macedonia, is the release from the tax liability of the successor, that is, the recipient of the first inherited order. Tax on real estate and rights are paid for the turnover of real estate, that is, the transfer with compensation of the right to property of real estate. The taxpayer of the tax is a physical and legal entity – a vendor of real estate. The tax base is determined according to the market value of the real estate at the moment of occurrence of the obligation. The rate is 2-4%. The property tax is paid quarterly, and the tax on heritage and gift and the real estate tax and right shall be paid within 15 days from the day of arrival of the decision for the tax liability of the competent authority of the Public Revenue Office. Property taxes are usually a very moderate fiscal Randman. In modern tax systems, as well as in the tax system of the Republic of Macedonia, they are typical local taxes. Lit.: Law on property taxes, “Official Gazette of the Republic of Macedonia”, 80/93, 54/2000. Z. A.
Original article in Macedonian language Cyrillic alphabet
Кириличен напис ДАНОЦИ НА ИМОТ ВО РМ