Capital
Skopje
Currency
Macedonian denar
Languages
Macedonian, Albanian
Population size
2.0M
Average Monthly Salary
€500
EU
Not a Member
Region
Southeast-Europe
Gift Giving Norms
Modest gifts, personal gestures
Major Corporate Gift Days
New Year, Independence Day
Customs Complexity
Medium
VAT - Standard Rate
18%
Duty Free Threshold
€45
Ave Duty Rate
5%
1. Employee Merch vs. Gifts
Under North Macedonian law, non-cash benefits provided to employees may be considered taxable income unless they are demonstrably needed for work duties. The Public Revenue Office (Uprava za javni prihodi) determines if items qualify as essential job tools or personal perks.
1.1 Merchandise for Employees
Work-Related (Generally Non-Taxable)
Uniforms & Essential Equipment
Branded uniforms, safety gear, or job-critical tools are typically non-taxable, as they are essential for employees’ roles.
Branded Accessories
T-shirts, mugs, or stationery bearing a noticeable company logo, distributed across the workforce, may be treated as a corporate identity measure rather than a personal benefit.
Potentially Taxable Benefits
High-Value or Personal-Use Items
Electronics, premium clothing, or goods lacking a strong work link can be classified as taxable salary. The employer must then handle any additional income tax or social contributions.
Frequent Gifting
Multiple gifts in one year can raise questions of disguised remuneration. Seek local tax advice if planning repeated merchandise drops for staff.
1.2 Gifts for Non-Employees (Clients, Partners, Event Attendees)
Tax & Deductibility
Business gifts intended for promotion or relationship-building are often deductible, provided the cost is reasonable and documented. Gifts of questionable relevance may attract scrutiny from tax authorities.
Compliance & Anti-Corruption
North Macedonia has improved its anti-corruption efforts in recent years. Retaining records of higher-value or frequent gifts is advisable, especially in regulated sectors or if recipients have public affiliations.
1.3 Marketing Merch
Items (e.g., branded tote bags, T-shirts) handed out at fairs, launches, or corporate events typically qualify as marketing expenses, assuming you maintain evidence of their promotional function.
2. Shipping, Customs & Duties
North Macedonia is not in the EU Customs Union, but the SAA with the EU may provide tariff reductions for certain EU-origin goods if rules of origin are met.
2.1 Shipping
2.2 Importing
Import Duties & VAT
Goods from other global regions typically face standard customs duties plus local VAT (commonly 18%) on (value + duties + shipping). The duty-free threshold may be relatively low, so confirm up-to-date rules.
2.3 DDP vs. DAP
Delivered Duty Paid (DDP)
The sender covers all import taxes/fees, easing the process for the North Macedonian recipient.
Delivered At Place (DAP)
The recipient pays import duties/VAT upon arrival, potentially causing delays or surprise costs if they are unaware.
2.4 With Monday Merch
We can ship from our Dutch warehouse (Rotterdam) with EUR.1 certification if appropriate, helping minimise customs costs while keeping your process tax compliant.
3. Cultural & Local Etiquette
3.1 Gifting customs
4. Sustainability & Local Regulations
4.1 Sustainability & Regulations
5. HR & Employee Relations Considerations
5.1 HR & Employee Relations
6. Summary and Key Takeaways
6.1 Summary & Takeaways
7. Frequently Asked Questions
7.1 Questions & Answers
Must employees pay tax on uniforms?
No, if uniforms are job-required; personal-value goods might be taxed as salary.
What about gifts to clients?
Deductible if they have a promotional function and cost is kept reasonable.
Cultural pointer?
Relationships matter—modest, thoughtful gifts build rapport, while flashy presents can be off-putting.
