Mk Company Formation

---
name: mk-company-formation
description: "North Macedonia mainland entity choice and tax handover for calendar year 2026. Use for choosing between an ordinary limited liability company, single member company, sole trader, partnership, joint stock company or local branch. Covers the ordinary LLC partner range and capital, registration evidence, ownership and manager details, activity permissions, and the tax and insurance obligations that must be handed over after incorporation. Distinguishes company profit tax from the proprietor's personal income tax and separates registered employees from uninsured directors and self-employed people. Routes computations to the current country tax skills. Does not quote unconfirmed fees, promise an incorporation turnaround or apply ordinary LLC capital to a specialist simplified or regulated form. Checked against the law (tier 2); awaiting professional review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/mk-company-formation"
  jurisdiction: "MK"
  tax_year: "2026"
  last_updated: "2026-10-30"
---

# North Macedonia entity choice and tax handover v0.1

## Scope and entity choice

For 2026, establish the actual entity and activity before using a tax rate.
[Invest North Macedonia's registration guidance](https://investnorthmacedonia.gov.mk/registering-a-company/) identifies ordinary LLC,
joint-stock, partnership and sole-trader routes through the
Central Registry. A sole trader's business income follows PIT Law arts. 19–30;
a resident legal person's profits follow Profit Tax Law arts. 4–19. Registration
is not proof that all sector permissions or a tax exemption exist.

## Ordinary LLC capital and evidence

The ordinary LLC (**DOO**, or **DOOEL** for a single member) has one to fifty
members under [Trade Companies Law art. 167](https://www.sec.gov.mk/Files/Attachments/zakon%20za%20trgovski%20drustva%20k.pdf). Art. 172 prescribes at least
**EUR 5,000** capital in MKD equivalent using its National Bank exchange-date
rule. This is ordinary LLC capital, not a registration fee. The
[current investment authority guidance](https://investnorthmacedonia.gov.mk/registering-a-company/) corroborates that ordinary route.
Do not apply it as the capital requirement for every regulated or simplified
company form. A joint-stock company (**AD**) needs at least **EUR 25,000** capital
when founded simultaneously, or **EUR 50,000** when founded successively through
a public subscription, unless another law sets a different minimum; each share has
a nominal value of at least **EUR 1** (Trade Companies Law art. 273).

Prepare the constitution and founding member statement/agreement, owner identity
or corporate-status evidence, local registered seat, activity, managers and
representation, and the capital/contribution evidence appropriate to the actual
form. Trade Companies Law arts. 170–175 address formation, constitutional content
and contributions. Keep capital promised, capital paid and ownership interests
separate in the records. This skill makes no blanket deferred-capital payment
promise; establish the operative requirement for the actual chosen route.

## Registration and operating handover

The official registration guidance describes the Central Registry's one-stop
system and electronic registration. Retain the registry decision, tax identifier,
constitution, current ownership/manager data and any activity-specific permission.
The guidance identifies regulated sectors needing separate permits. Do not treat
a quoted service estimate as a statutory registration deadline or a guarantee.
This skill does not state a fee or universal incorporation turnaround.

Before the first transaction or engagement, hand over:

- The actual taxpayer and form to [corporate profit tax](mk-corporate-income-tax.md)
  or [individual business income tax](north-macedonia-income-tax.md), including
  books, first-year advances and annual balances.
- Expected supplies, imports and foreign services to
  [VAT](north-macedonia-vat.md); incorporation itself is not the VAT-registration test.
- Employees, self-employed principals and directors to
  [social contributions](north-macedonia-social-contributions.md) and
  [payroll](north-macedonia-payroll.md), with their actual insured status.
- Related parties and foreign contracts to
  [transfer pricing](north-macedonia-transfer-pricing.md) and
  [cross-border tax](north-macedonia-cross-border.md), including WHT and treaty paperwork.

Record each regime's registration/form/deadline independently. The current
computational skills govern the numbers; an incorporation summary does not
replace them or settle their expressly unconfirmed cases.

## Ask before selecting a form

- What exact activity, regulated sector and operating location are proposed?
- Who are the legal/beneficial owners, managers and actual income earners?
- What cash/in-kind capital and ownership arrangements will be registered?
- Will there be employees, an uninsured director, foreign contracts or related parties?
- Are a simplified form, incentive regime, branch or cross-border reorganisation
  being considered, requiring separate statutory conditions?

## Sources

| Official source | URL | Read on |
|---|---|---|
| Securities regulator's Trade Companies Law compilation, ordinary LLC arts. 167, 170–175; AD art. 273 | https://www.sec.gov.mk/Files/Attachments/zakon%20za%20trgovski%20drustva%20k.pdf | 2026-10-30 |
| Invest North Macedonia, current ordinary registration guidance | https://investnorthmacedonia.gov.mk/registering-a-company/ | 2026-10-24 |
| PIT Law arts. 19–30, independent-business taxpayer | https://www.ujp.gov.mk/files/attachment/0000/1466/ZAKON_ZA_DANOKOT_NA_LICEN_DOHOD_-_Azuriran_so_Sl.vesnik____274___od_20.12.2022.pdf | 2026-10-24; 2026-10-30 (web.archive.org copy, UJP site offline) |
| Profit Tax Law arts. 4–19, legal-person/PE taxpayer | https://www.ujp.gov.mk/files/attachment/0000/0965/Zakon_za_danok_na_dobivka_199_2023.pdf | 2026-10-24; 2026-10-30 (web.archive.org copy, UJP site offline) |

Not yet confirmed: specialist simplified-company capital/payment conditions,
current registration fees and regulated-sector requirements are outside this
ordinary entity-choice scope. Obtain their operative sources for the actual
application. This skill supplies no professional attestation or filing approval.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-10-30. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `mk-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/mk-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.