Salary Calculator

Free gross to net salary calculation for Macedonia (2026)

Amount (MKD)

Gross salary0 MKD

Pension insurance (PIO) (18.8%)-0 MKD

Health insurance (7.5%)-0 MKD

Unemployment insurance (1.2%)-0 MKD

Professional illness (0.5%)-0 MKD

Total contributions (28.0%)-0 MKD

Gross minus contributions0 MKD

Personal exemption10,932 MKD

Tax base0 MKD

Personal income tax (10%)-0 MKD

Total deductions-0 MKD

Net salary0 MKD

Rates for 2026

Contributions are calculated from gross salary. Total contributions are 28% of gross salary (up to a maximum base of 16 average salaries). Personal income tax is 10% of the tax base (gross minus contributions minus personal exemption of 10,932 MKD).

Minimum gross salary: 34,571 MKD. Minimum net salary: 24,379 MKD.

Pension insurance (PIO) - 18.8%

The PIO contribution funds pensions and disability benefits.

Health insurance - 7.5%

Health insurance covers medical services and hospital expenses.

Unemployment insurance - 1.2%

Unemployment insurance provides compensation in case of job loss.

Professional illness - 0.5%

Additional contribution for protection in case of workplace injury or professional illness.

Personal exemption

The personal exemption is the amount that is not taxed - 10,932 MKD per month.

Related resources

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