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General partnership

Јавно трговско друштво (ЈТД), general partnership JTDNorth Macedonia

What it takes to form, own and run a general partnership in North Macedonia, and how its profit is taxed. Each figure links to the page it was read from.

This company type

At a glance

Owners' liability
Not in our records
Owners
Not in our records
Directors
Does not apply
Minimum capital
Not in our records
Formation fee
Not in our records
Tax on profit
Flat · 10%
Officialujp.gov.mkRead 14 Oct 2026
Quote
Правно лице (субјект) – резидент на Република Северна Македонија кој остварува добивка од вршењето на дејност во земјата и странство.
Formed online: Yes

Form it

Who registers it

Registry
Formed without visiting
Not in our records
Formed online
Yes

What it takes to form

Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the JTD.

Own it

Who may own and run it

Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the JTD.

Each year, at the registry

Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the JTD.

Important dates

When each obligation falls due, as the authority states it.

Not in our records No dates for the JTD are in our records.

What is public

Not in our records What the register shows the public is not in our records for the JTD.

Tax

Tax on profit

How this company type is taxed, which can differ from its place’s headline rate.

Flat · 10%

Corporate profit tax at a flat 10% on the profit in the tax balance sheet; a trade company with total income of 3,000,001 to 6,000,000 denars may elect a 1% annual tax on total income instead (banking, finance, insurance and gaming excluded); total income up to 3,000,000 denars is exempt from that tax but still files the return.

Official ujp.gov.mk read 14 Oct 2026
Quote
Правно лице (субјект) – резидент на Република Северна Македонија кој остварува добивка од вршењето на дејност во земјата и странство.

Work it out on a profit figure: the company’s tax, the owner’s, and what is left.

CFC rules in North Macedonia
Not in our records

Close it

Closing it

The other end, which most guides leave out.

Not in our records Route, Statutory fee: none of these is in our records for the JTD.

Every business in North Macedonia

VAT

Standard rate
Not in our records
The tax authority’s pages have not been read for North Macedonia.

Payment and banking services

1 service names North Macedonia on its own list: Paysera. Each provider, and what a listing means.

Reference

Its name and code

Kind
General partnership
Derived our grouping, the same words in every country
Name in law
Јавно трговско друштво (ЈТД), general partnership (JTD)
ISO 20275 code
HEXO