The local taxes defined by law:

Property taxes

The subject of property taxes according to law is the estate property that is owned and used, accept of the property that is released from tax payment, as according to the law.

Obligated taxpayers:

Legal and physical persons, owners of real estate properties,

Legal and physical persons that are users of estate property, in cases when the owner is unknown or when the municipality administration has no access,

Legal and physical persons, if the property is owned by more people, each of them is obligated with taxes in proportion with the owned land.

Legal and physical persons, users of the property which is owned by the state and the municipality.

The base of tax property is the trading value of the estate property that is defined by a commission which is formed by the relevant municipal council. The value of trade is defined according to a methodology for valuing the estate property (Official page no. 50/2005). The control and revision of the trading value is done by the Ministry of Finance. The norm for the property taxes in the Municipality of Tetovo:

Property taxes (residential): 0.05%

Property taxes (non-residential): 0.10%

For more information, you can contact the municipal administration, office no. 44

Phone: 044/356 622, Arta Memeti, Zhane Mingoska

Inheritance and gift taxes

The subject of tax: inheritance and gifts taxes is calculated and paid for the estate property, money, money request, valuable papers and other property, if the value of inheritance and gift is above the annual median salary in Macedonia for the previous year.

Obligated taxpayer for inheritance and gifts is:

The legal and physical person, resident of Republic of Macedonia who inherits a property or receives a gift inside or outside the country.

Obligated taxpayers are the foreign-nonresident legal and physical persons, for the property they inherit or receive as a gift in the territory of the Republic  of Macedonia.

The base of inheritance and gift taxes is the trade value of the inherited property; respectively the property that is received as a gift, is reduced for debts (obligations) and expenses that charge the property subject of taxes.

The norm of the inheritance and gift taxes in the Municipality of Tetovo:

The norm for inheritance and gift taxes for second order obligator inheritors is 2%. Second order inheritors are considered – parents, sisters and brothers.

The norm for inheritance and gift taxes for third order obligator inheritors is 4%. Third order inheritors are considered – grandfathers or nephews when the inheritance passer did not leave behind children or parents. Heirs, respectively gift recipients of first order in the report with inheritance passer or gift passer do not have to undergo taxes. Inheritors of first order are considered children and spouses.

Second order inheritors respectively gift recipients are released from taxes too- residence buildings, if they lived with the donator at least one year before death, respectively in the moment when receiving a gift, under condition that the inheritance or gift recipient and the close family members, do not possess any other residence building.

For more information, you can contact the municipal administration, office no. 43

Phone: 044 356 612, Betim Hasani, Majlinda Ramadani, Fatime Huseini.

Taxes for the circulation of the real estate

The subject of the tax is the circulation of real estates; respectively the transfer with or without compensation of the property rights, as well as other ways of earning a real estate with or without compensation between physical and legal persons.

Tax obligators in a real estate circulation are:

Legal and physical person, real estate seller

Tax obligators in a real estate circulation can as well be the purchaser of real estate while in the agreement for bargain of the real estate with clause is underlined that tax obligator must be the purchaser of the real estate.

During the exchange of the real estate, the tax obligator is the participant that gives in exchange gives the real estate in a higher value.

If the rights of the property regarding the real estate are transferred based to the agreement   of eternal care, the obligator of tax circulation is the real estate recipient, respectively the heirs of the property owner.  

During the selling of the real estate in bankruptcy or liquidation procedure, as well as while accomplishing the agreement for mortgage, tax obligator can be the purchaser too.

The base of the tax regarding the circulation of real estate is the trade value of the real estate, and the rights of trading at the moment of the establishment of tax obligations.

The norm of the tax for the circulation of real estates and the rights in the Municipality of Tetovo is proportional, 3%.

For more information, you can contact Municipality of Tetovo, office no. 43

Phone: 044 356 612, Betim Hasani, Majlinda Ramadani, Fatime Huseini.

Other local taxes defined by the law

The municipal taxes are the incomes of the local authorities that according to the general law dispositions are paid for the use of certain rights, of things and services in public interests with local importance, from legal, physical persons and from citizens doing businesses.

Municipal tax is paid by:

1. Each company i.e. local businesses, such as :

1. Commercial areas of physical persons doing business – 2000 denars

2. Commercial areas of physical persons doing business, where the tax paid is in a presumptive amount of 600 denars.

3. Commercial areas of trade associations and other legal persons from the producing sector, except of stores, stalls, business units and akin – 6000 denars.

4. Commercial areas of the public enterprises, and other legal persons from municipal activities – 3000 denars

  e) Commercial areas of trade associations and other legal persons, as well as the collection centres   that are temporarily active – 3500 denars.

2. The use of areas such as camps, for setting umbrellas and others for similar temporarily use – daily tariff per square meter – 30 denars.

3. The use of the area in front of the commercial store for doing business.

1. Placing advertisements, announcements and notifications in public places

1. Up to seven days – 700 den

2. Up to thirty days – 1300 den

3. Up to a year – 1600 den

    

1. The use of music in public areas – hotels (cafés, restaurants) – 6000 den per year. 

2. Placing a shop window for exposing the goods, outside the business place

• For physical persons doing business – 1000 den

• For legal persons from the producing sector, circulation and services – 2500 den

   

1. The use of squares and other areas in the town with the intention of exposing things, organizing exhibitions and other entertaining performances – 7 den daily for m2. 

2. The use of areas for parking the passengers’ vehicles, loading vehicles, busses and trucks, in the public parking lot – municipal tax is 12% from the paid amount for using the parking lot. 

3. The use of streets with cars, transporting vehicles, buses, special vehicles and motorcycles:

• For vehicles up to 1000 cube – 70

• For vehicles from 1000 – up to 1300 cube – 100

• For vehicles from 1300 – up to 1500 cube – 130

• For vehicles from 1500- up to 1800 cube – 400

• For vehicles above 1800 cube – 600

• For loading vehicles, per ton loaded – 130

• For buses and other vehicles that are used for transport - 600

• For special vehicles – 70

• For all other motorcycles – 70

The use and maintenance of public lightning – municipal tax is paid in the value of 15 kw per hour of the price of public lightning for each measure of electric energy.

For more information you can contact the municipal administration, office no. 47 and 18

Phone: 044 356 623 Abdulla Musai.