Nonresidents are liable to pay taxes only for their income from Macedonian sources. Personal allowances are not available to non-residents.
INDIVIDUAL TAXATION
Income Tax
Income is taxed at a flat rate of 10%. The taxable base depends on which kind of income is being taxed, as the rules for deducting expenses vary with the categories.
Taxable income includes: (1) personal earnings (salaries and bonuses), (2) income from agricultural activities, (3) income from individual business and professional activities, (4) real estate income, (5) royalties, (6) capital income, (7) income from games of chance, and (8) other income.
Rental Income
Rental income is taxed at a flat rate of 10%. Income-generating expenses and depreciation costs are deductible when calculating taxable rental income.
Capital Gains
Capital gains from the sale of real estate property are taxed as ordinary income at the 10% rate. Capital gains are calculated as selling price less acquisition costs and incidental transaction costs.
Capital gains realized on real estate property after an ownership period of 3 years are exempt from taxation.
CORPORATE TAXATION
Income Tax
Corporate income and capital gains are taxed at a flat rate of 10%. Expenses incurred in the generation of income are deductible when calculating the taxable income.
Capital gains are calculated as selling price less acquisition costs and incidental transaction costs. The tax is then levied on 70% of the calculated capital gains.
PROPERTY TAXATION
Real Estate Tax
Real estate tax is levied on the market value of the property. The rates are determined by the municipalities and range from 0.10% to 0.20%. The owner of the property is generally liable to pay the tax, but in the case of a rental agreement, the tenant is the one liable.
Source: http://www.globalpropertyguide.com/Europe/Macedonia/Taxes-and-Costs