North Macedonia's Personal Work Permit for Self-Employment enables foreign nationals to establish and operate businesses in the country as entrepreneurs, sole proprietors, or independent professionals. The permit is jointly administered by the Employment Agency (AVRM), which issues the work permit, and the Ministry of Interior, which grants the accompanying temporary residence permit. The program targets foreigners who intend to establish or co-found a private commercial company, operate as a sole proprietorship, or perform professional activities independently. North Macedonia offers a favorable environment for entrepreneurs with a flat 10% corporate and personal income tax rate, low operating costs, and equal treatment of foreign and domestic investors.
The initial permit is granted for up to 1 year. After 1 year of continuous self-employment activity, a 3-year permit may be issued. Holders of permanent residence may obtain an indefinite-period personal work permit. For renewal, under Article 12(9) of the Law on Employment and Work of Foreigners the applicant must submit to the Employment Agency a positive opinion from the Ministry of Economy, along with the economic-financial status of the business for the previous year and an updated business plan with indicators of economic viability. The temporary residence renewal must be filed in the window from 90 to 5 days before the permit expires.
Spouse, minor children, and certain other relatives may apply for temporary residence permits for family reunification after the principal applicant has been approved. Dependants must separately satisfy documentation requirements including a valid passport, health insurance, proof of accommodation, and a criminal record check. Family members of holders with indefinite-period permits may receive their own work permits.
North Macedonia applies a flat 10% personal income tax on self-employment income and a flat 10% corporate income tax. The standard VAT rate is 18%, with a reduced 5% rate for specific goods and services. Individuals present for 183 or more days are considered tax residents and are taxed on worldwide income; non-residents are taxed only on North Macedonia-sourced income. Double taxation treaties are in force with numerous countries.
The applicant must first register a company or sole proprietorship with the Central Registry of North Macedonia. The application for both the personal work permit and temporary residence permit is then submitted at a North Macedonian diplomatic or consular representation abroad. The Employment Agency reviews the work permit application and must deliver its opinion to the Ministry of Interior within 15 working days — if the Agency fails to act within this period, the opinion is deemed negative. The Ministry of Interior then decides on the temporary residence permit. Processing takes 1 to 3 months from submission of a complete application. The Employment Agency work-permit application carries only a nominal administrative tax (about 50 MKD), while the Ministry of Interior residence-permit form fees were raised effective 10 April 2025 to 4,000 MKD for the temporary residence form and 6,150 MKD (about EUR 100) for the permanent residence form.
Upon approval, the applicant receives a temporary residence card with a Macedonian identification number. A long-stay visa (D visa) is generally required to enter North Macedonia for work purposes, obtained from a diplomatic or consular representation prior to arrival. Upon entry, the holder must register with local police within 48 hours.
The personal work permit grants free access to the labor market for self-employment only. Holders may not work as employees for a Macedonian employer under this permit — a separate employment permit would be required for that purpose. The permit is tied to the specific self-employment activity described in the business plan; changing activities may require a new application.
Permanent residence may be applied for after 5 years of continuous legal residence with a temporary residence permit, provided the applicant has not been absent for more than 6 months continuously or 10 months total during the qualifying period. Citizenship becomes eligible after 8 years of continuous residence.