Incomes exempt from personal income tax in Macedonia

Certain allowances arising from employment are exempt from personal income tax payments in Macedonia. These include: expenses fro business trips or family separation allowances; allowances in cases of employee’s (or employee’s family member) death; pension allowance in the amount of 2 average salaries in the country; allowances for the use of a personal vehicle for employer’s activities and allowances for damages as a result of natural disasters.