Digital Nomad and Remote Worker in North Macedonia – Residence Options and Tax Considerations

North Macedonia is an increasingly practical base for remote workers and digital nomads. The country offers a low cost of living, good connectivity, a central Balkan location and EU candidate status. For foreign nationals considering a longer stay while working remotely, the key legal questions are: on what basis can you stay, and what are the tax consequences? This article addresses both. It is part of our practice in immigration law in North Macedonia. 

Is There a Digital Nomad Visa in North Macedonia?

No — North Macedonia does not currently have a dedicated digital nomad visa or a specific legal category for remote workers. Foreign nationals who want to live and work remotely from North Macedonia must use the general entry and residence framework. Depending on the intended length of stay and the individual’s nationality and circumstances, different rules apply.

Short-Term Stays — Up to 90 Days

Many nationalities can enter North Macedonia without a visa and stay for up to 90 days within a 180-day period. This covers nationals of EU member states, a significant number of other countries with visa-free agreements, and holders of certain residence permits from third countries.

For a remote worker employed by or contracting with a foreign company and working from North Macedonia for a period within this 90-day window, this route may be practically sufficient — no registration or permit is required beyond the standard entry procedure.

The exact visa-free entitlement depends on the individual’s nationality. Nationals of countries without a visa-free agreement with North Macedonia must obtain a visa before entry. For specific entry requirements, the Ministry of Foreign Affairs publishes the applicable rules.

Longer Stays — Temporary Residence Permit

For stays beyond 90 days, a temporary residence permit is required. North Macedonia does not have a residence category specifically designed for remote workers or digital nomads. The available legal grounds for temporary residence include:

• Employment — requires a work permit and a local employer or registered company in North Macedonia;
• Family reunification — for family members of North Macedonian citizens or holders of valid residence permits;
• Study; and
• Other justified reasons — a residual category under the Law on Foreigners that may be relevant in circumstances not covered by the other grounds.

For remote workers without a local employer, the most commonly used routes in practice are the employment and business ground (by registering a company in North Macedonia through which the individual operates) or, where applicable, the other justified reasons ground. The applicable procedure and documentation requirements depend on which ground is used.

For those considering establishing a local company and self-employment as the basis for their stay, see our guide on LLC registration in North Macedonia.

Tax Residency — What the Law Says

The tax consequences of staying in North Macedonia depend on whether the individual becomes a tax resident under the Personal Income Tax Law.

Who is a tax resident?

Under Article 5 of the Personal Income Tax Law, a taxpayer on personal income tax is every physical person who is a resident of the Republic of North Macedonia for income earned both in the country and abroad.

A person is considered a resident for the purposes of this Law if they have a permanent residence or habitual abode in the Republic of North Macedonia (Article 5(2)).

A person is presumed to be a resident if they stay on the territory of the Republic of North Macedonia continuously or with interruptions for 183 or more days in any 12-month period (Article 5(3)).

What income is taxed?

A tax resident of North Macedonia is subject to personal income tax on their worldwide income — that is, on income earned both in North Macedonia and abroad (Article 5(1)).

A non-resident — a physical person who is not a resident of North Macedonia — is subject to personal income tax only on income earned on the territory of North Macedonia (Article 7(1)).

For a remote worker who stays for less than 183 days in any 12-month period and does not have a permanent residence or habitual abode in North Macedonia, non-resident status would generally apply — meaning that income earned from a foreign employer or foreign clients would not be subject to Macedonian personal income tax.

For a remote worker who exceeds the 183-day threshold or who establishes a permanent residence or habitual abode in North Macedonia, resident status arises — and worldwide income becomes subject to Macedonian personal income tax.

Double taxation treaties

Where North Macedonia has concluded a double taxation treaty (DTT) with the individual’s home country, the treaty may affect which state has the right to tax the relevant income. Under Article 8 of the Personal Income Tax Law, where a DTT provides for a reduction or elimination of Macedonian tax, the taxpayer may apply for a certificate of tax residency from the Public Revenue Office (issued within 30 days of the request). For resident taxpayers, the tax paid abroad is credited against the Macedonian tax liability, up to the amount that would have been calculated under the applicable Macedonian rates. The specific treaty and the individual’s circumstances must be examined to determine the applicable treatment. See our guide on double taxation in North Macedonia for more detail.

Important note

The tax treatment of a remote worker’s situation depends on the specific facts — including the basis of their stay, the source of their income, their home country’s tax rules and any applicable DTT. The above sets out the relevant framework under Macedonian law but is not a substitute for individual tax advice. We recommend seeking specific legal and tax guidance before planning a stay of 183 days or more.

Why North Macedonia?

For remote workers evaluating a longer-term base in the region, North Macedonia offers several practical advantages:

• Low cost of living relative to Western Europe;
• EU candidate country status and alignment with European standards;
• Central Balkan location with good air connections to major European hubs;
• No language barrier for English speakers in a professional or business context;
• A stable and straightforward banking environment for individuals and companies; and
• A growing community of international professionals and entrepreneurs.

Practical Checklist

For foreign nationals considering a remote working stay in North Macedonia: (1) Check your entry entitlement — verify whether your nationality allows visa-free entry and for how long. If a visa is required, apply before travelling. (2) Plan your stay length — if you intend to stay for 90 days or less within a 180-day period and your nationality allows visa-free entry, no permit is required. For stays beyond 90 days, a temporary residence permit is needed. (3) Identify the applicable residence ground — if you need a residence permit, determine which legal ground applies to your situation. For remote workers without a local employer, registering a company in North Macedonia is the most common route to the self-employment and business ground. (4) Assess the tax residency question — if you plan to stay for 183 or more days in any 12-month period, or to establish a permanent residence in North Macedonia, take specific tax advice before your stay begins. The applicable treatment depends on your income source, home country rules and any applicable DTT. (5) Check your DTT position — if your home country has a double taxation treaty with North Macedonia, review how it allocates taxing rights for the type of income you receive.

Frequently Asked Questions

Is there a digital nomad visa for North Macedonia?

No. North Macedonia does not currently have a dedicated digital nomad visa or a specific residence category for remote workers. Foreign nationals use the general entry and residence framework — either the visa-free regime for short stays or a temporary residence permit for longer stays.

How long can I stay in North Macedonia without a visa?

This depends on your nationality. Nationals of many countries can stay visa-free for up to 90 days within a 180-day period. The exact entitlement depends on your passport and should be verified before travel.

Can I work remotely from North Macedonia on a tourist entry?

If you are working for a foreign employer or foreign clients and are physically present in North Macedonia within the visa-free period, there is no specific prohibition on remote work as such. However, this does not provide a legal basis for residence beyond the permitted stay, and the tax implications of a longer presence should be considered separately.

When do I become a tax resident of North Macedonia?

Under Article 5 of the Personal Income Tax Law, a person is a tax resident of North Macedonia if they have a permanent residence or habitual abode there, or if they stay in North Macedonia for 183 or more days in any 12-month period. As a tax resident, worldwide income is subject to Macedonian personal income tax.

If I stay less than 183 days, is my foreign income taxed in North Macedonia?

Under Article 7 of the Personal Income Tax Law, a non-resident is taxed only on income earned on the territory of North Macedonia. Income earned from a foreign employer or foreign clients — where the work is performed remotely — would generally not constitute Macedonian-source income. The specific facts and any applicable DTT should be reviewed.

What is the best way to stay legally in North Macedonia for more than 90 days as a remote worker?

The most common route in practice is to register a company in North Macedonia (a DOOEL — single-member LLC) and apply for a temporary residence permit on the business ground. This provides a clear legal basis for residence and a structure through which income can be managed. See our guide on LLC registration for details.

Do I need to register with the tax authority if I become a tax resident?

Yes. Tax residents of North Macedonia are subject to personal income tax obligations including registration with the Public Revenue Office. The specific obligations depend on the nature of the income and the individual’s circumstances. We recommend taking specific tax advice before establishing tax residency.

 Last updated: September 2026

Note: The above does not constitute legal advice and in no way can be accepted or understood as an instruction to act in a specific case. Each legal situation has its own characteristics that should be reviewed at separately, and for that reason we recommend that you contact a professional – a lawyer – for legal advice.