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North Macedonia

Bitcoin Tax in North Macedonia (2026)

Capital gains taxResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

You have capital-gain reporting obligations when you sell cryptocurrency and realize a positive difference between its sale price and purchase price. The Public Revenue Office classifies cryptocurrency sales within capital gains on other movable and intangible property, and requires electronic reporting through the E-personal tax system by the 10th day of the following month.

Key facts

Regime
Capital gains tax
Tax authority
Управа за јавни приходи
Framework
Закон за данокот на личен доход, член 58, член 60 и член 88
Reporting duty
Submit the gain through the E-personal tax system to the Public Revenue Office no later than the 10th day of the month following the month in which the income was realized.

Mining income

When mined cryptocurrency is sold, the authority describes the acquisition value as the cryptocurrency's value at the time of mining and refers to articles 58, 60, and 93 of the personal income tax law.

Frequently asked questions

Is selling bitcoin taxable in North Macedonia?

The Public Revenue Office states that when an individual sells cryptocurrencies, the difference between sale and purchase price is a capital gain on other movable and intangible property.

When must crypto capital gains be reported?

A person realizing a positive capital gain must report it through E-personal tax by the 10th day of the next month.

How is sold mined cryptocurrency valued?

For a sale of mined cryptocurrency, the authority identifies the acquisition value as the value of the cryptocurrency at the time it was mined.

Sources

The authority itself: Управа за јавни приходи. Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in North Macedonia covers exchanges, payment methods and legality for residents.

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