North Macedonia (DNV)
No formal DNV (proposed 2024)
- Income req
- —
- Initial validity
- —
- Renewable
- —
- Application fee
- —
- Permit fee
- —
- Processing
- —
- Path to PR
- No
- Path to citizenship
- No
Income requirements
North Macedonia announced intent to launch DNV in 2024; no enactment as of May 2026. Existing temporary residence permits for self-employment require local business registration.
Tax treatment
- Becomes tax resident: After 183 days OR center of vital interests
- Flat-rate regime: 10%
- Special regime: 10% flat PIT — among Europe's lowest
- Foreign income: Worldwide income at 10% PIT for residents.
10% flat tax + low cost of living = attractive should DNV launch.
Remote work requirements
- Must work for foreign employer: —
- Local clients allowed: —
- Local employment allowed: —
- Self-employed accepted: —
Family inclusion
- Spouse: —
- Children under 18: —
- Dependent adult children: —
- Parents dependent: —
TBD
Path to PR & citizenship
Permanent residency
- Available: —
Standard PR requires 5 years legal residence.
Citizenship
- Available: —
- Years required: 8
- Language test: Yes
- Language level: Basic Macedonian
8 years naturalization on standard residence.
Eligibility requirements
—
Recent changes
- 2024
Government announced DNV proposal; no enacting legislation through May 2026.
Notes
North Macedonia has NO formal DNV as of May 2026. Proposed but not enacted. 10% flat PIT + EU candidate status make it a future contender. US visitors get 90-day visa-free entry; remote work in that window is legally grey.
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