According to the data analysis, 2025 brought the highest declared income ever, with an increase of over 1.2 billion euros compared to the previous year, which was also reflected in the increased collection of personal income tax. At the same time, the figures show that a large part of citizens still do not use the opportunity to personally check and confirm their annual tax returns, although this insight can prevent possible errors and additional tax liabilities
The annual taxation of citizens for 2025 has ended, and the data of the Public Revenue Office (PRO) show a significant increase in both declared income and calculated personal income tax compared to the previous year.
In the annual tax returns (GDP) for 2025, a total taxable income of MKD 612.87 billion (EUR 9.97 billion) was reported, while the calculated personal income tax reached MKD 39.82 billion (EUR 647.4 million). For comparison, in 2024, MKD 538.74 billion (EUR 8.76 billion) were reported, and the calculated tax amounted to MKD 34.96 billion (EUR 568.5 million).
This means that in one year, the total reported income has increased by MKD 74.1 billion (EUR 1.21 billion), while personal income tax revenues are higher by MKD 4.86 billion (EUR 79 million).
The majority of the reported income still comes from employment, which confirms that salaries remain the dominant source of income for citizens. On this basis, citizens have declared MKD 458.57 billion (EUR 7.46 billion), and the calculated personal income tax is MKD 28.46 billion (EUR 462.8 million).
From winnings from games of chance, citizens have declared MKD 11.11 billion (EUR 180.7 million), and on this basis MKD 1.4 billion (EUR 22.8 million) of tax has been calculated. Next comes income from lease and sublease with MKD 9.84 billion (EUR 160 million) and tax of MKD 872.7 million (EUR 14.2 million), as well as the category ‘other income’, where MKD 9.55 billion (EUR 155.3 million) were reported, with calculated tax of MKD 861.9 million (EUR 14 million).
Income from self-employment recorded income of MKD 5.51 billion (EUR 89.6 million), with calculated tax amounting to MKD 496.5 million (EUR 8.1 million). Income from copyrights reaches MKD 4.71 billion (EUR 76.6 million), with calculated tax of MKD 347.1 million (EUR 5.6 million).
Capital gains amounted to MKD 1.95 billion (EUR 31.7 million), for which a tax of MKD 177.1 million (EUR 2.9 million) was calculated. Insurance income amounted to MKD 1.04 billion (EUR 16.8 million), with a tax of MKD 99.7 million (EUR 1.6 million), while the smallest share in the total reported income was accounted for by income from industrial property rights – MKD 61.9 million (EUR 1 million), for which a tax of MKD 5.6 million (EUR 90.9 thousand) was calculated.
The Public Revenue Office (PRO) has generated 863,100 annual tax returns this year, of which 704,443 are available on user profiles in the e-Tax Services system. The others relate to citizens who have not yet activated a user profile, which is why they cannot inspect their return.
Of the available returns, only 26,653 have been personally confirmed by taxpayers, while 1,145 have been corrected and are in the process of being reviewed. As many as 676,645 returns have been officially confirmed by the PRO, which indicates that a large part of citizens failed to check the data in their tax returns.
