North Macedonia Compliance Report

Regulatory Overview

Regulatory Status

Regulators have not addressed crypto; legal status ambiguous

Key Regulator(s)

**Regulator Name, **Proactive Consultations, **Regulatory Status of Exchanges

Primary Legislation

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Travel Rule

Adopted — Threshold: ,

Tax Reporting

**Taxable Event:** The disposal of cryptocurrency (e.g., selling for fiat currency, exchanging for other cryptocurrencies, or using crypto to purchase goods/services) that results in a gain.. **Tax Base:** The difference between the selling price (or fair market value at the time of disposal) and the acquisition cost.. **Tax Rate:** **10%**.. **Holding Period:** Currently, there are no specific long-term vs. short-term capital gains distinctions or exemptions based on holding period for crypto under the current interpretation.. **Public Revenue Office (UJP) Official Website:** https://ujp.gov.mk/ (You may need to navigate to the "Закони и правилници" section for tax laws, which are primarily in Macedonian. Look for "Закон за персоналниот данок на доход").

Key Facts

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