US Company Formation from North Macedonia (2026): US LLC or C-Corp, 10% Taxes, Free Zones, Skopje's Outsourcing Firms and No US Treaty

North Macedonia runs one of Europe's simplest tax systems. Personal income tax is a flat 10%, and so is corporate profit tax. Its free zones (TIDZ) have drawn automotive suppliers that export across Europe and to the USA. In Skopje, Bitola and Ohrid, software and outsourcing companies sell development, testing and support to American and Western European clients, and freelancers do the same on their own. A large diaspora, from Detroit to New York and Toronto, keeps family and business ties to the USA.

A US company can be formed from North Macedonia without travelling. This guide explains how North Macedonia taxes a resident who owns one, what the absence of a US–North Macedonia treaty means, and how US LLC formation compares with US C-Corp formation, with examples for a freelancer and an outsourcing firm.

In short: Macedonian citizens and residents can own 100% of a US LLC or C-Corporation, formed remotely. North Macedonia taxes residents on worldwide income. Personal income tax and corporate profit tax are both a flat 10%, and dividends carry their own personal income tax rate. Income for work you do in North Macedonia is Macedonian income, whichever company invoices it. There is no US–North Macedonia income tax treaty, so US corporate dividends carry 30% withholding. A single-member US LLC with no US operations usually pays no US income tax and no dividend withholding. With UCB, a Wyoming LLC with EIN is $249 and a Delaware corporation with EIN is $358, all-in.

Who can form a US company from North Macedonia

There is no nationality or residence test for owning a US company. A Macedonian citizen, a foreigner living in Skopje, or a Macedonian ДООЕЛ or ДОО can own a US LLC or corporation outright, and an individual owner can be its only manager. You need no US visa, SSN, US address or trip. The company needs a registered agent in its state, which is included for the first year in every UCB formation (see registered agent explained), and an EIN from the IRS, which needs no SSN or ITIN (see EIN for non-residents).

For identity, use your passport, because the Macedonian ID card is not accepted by US banks alone. Use the Latin spelling in your passport, not a Cyrillic transliteration you made yourself, on every document. For proof of address, an EVN electricity bill, a water bill or a bank statement, translated into English.

How North Macedonia taxes income connected to a US company

You are a tax resident of North Macedonia if you have a residence there or spend 183 days or more there in a year. Residents are taxed on worldwide income:

• Personal income tax is a flat 10% on most income, including salaries and income under service contracts.
• Capital income, including dividends, has its own rate. Ask your accountant which applies to dividends from a foreign company in your case.
• Corporate profit tax is 10%, and companies in TIDZ free zones can receive exemptions for a period.
• Foreign tax paid on foreign income is credited, up to the Macedonian tax on the same income.

For a resident who owns a US company:

• Work you do in North Macedonia produces Macedonian income, taxable at 10% (plus social contributions where they apply), whichever company invoices it.
• Dividends or distributions from the US company are foreign income, taxed in North Macedonia with a credit for any US withholding.

Income paid to an individual under a service contract by a Macedonian company is generally subject only to personal income tax, without employment-type social contributions. The rules for self-employed individuals billing foreign clients directly are different, so check with an accountant how your registration affects contributions.

No US–North Macedonia treaty

The USA has no income tax treaty with North Macedonia, so US domestic rates apply:

• 30% on dividends from a US corporation.
• 30% on royalties.
• 30% on interest to a shareholder owning 10% or more. Interest to unrelated lenders may qualify for the portfolio interest exemption.

With Macedonian taxes at 10%, US withholding at 30% is by far the bigger cost on anything paid out of a US corporation. That is why most individual Macedonian owners are better served by an LLC, and why Macedonian groups with US corporations usually reinvest in the USA rather than pay dividends home.

US LLC formation from North Macedonia

US tax treatment

A single-member LLC owned by a non-resident does not pay US income tax as an entity. The IRS treats its income as the owner's. If the owner works from North Macedonia, with no US office, staff or agents concluding contracts in the USA, that income is generally not connected with a US trade or business, so no US income tax is due (see effectively connected income explained). Payments from the LLC to its owner are not dividends, so the 30% rate never applies to them. Each year the LLC files Form 5472 with a pro forma Form 1120, and the penalty for missing it is $25,000 (see Form 5472 explained).

A denar example

These are illustrative figures, not a client case, at MKD 54 to the dollar.

Ana is a QA automation engineer in Skopje who works for two US software companies. They prefer a US vendor, so she forms a Wyoming LLC that bills US$66,000 a year. Her Macedonian ДООЕЛ invoices the LLC US$62,000 for her work, about MKD 3.35 million, and pays 10% profit tax on its profit. When she takes money out of the ДООЕЛ, she pays personal income tax on it at the rates that apply. The LLC keeps US$4,000 for US tools.

In the USA, the LLC files Form 5472 and a pro forma 1120 and owes no income tax. In North Macedonia, the income for her work is taxed where she does it, at Macedonian rates. The LLC's value lies in getting her paid: a US counterparty and ACH payments.

US C-Corp formation from North Macedonia

US tax treatment

A US C-Corporation is taxed on its own profits, at 21% federal plus state tax where it operates, and files Form 1120 and Form 5472 each year (see the 21% corporate tax explained and the C-Corp guide for non-residents). Its dividends to North Macedonia are withheld at 30%.

When it fits

• Outsourcing firms that need a US entity for enterprise clients. Take an illustrative case: a 120-person Skopje software company that tests and maintains platforms for US healthcare and finance clients forms a Delaware corporation with two US account managers. The US company signs master service agreements and carries US insurance. It pays the Macedonian company for delivery at cost plus a margin, which is taxed in North Macedonia at 10%. It pays US tax on its own sales margin and reinvests in US sales. See US subsidiary for a foreign company.
• Free zone exporters with US customers, which may want a US importer and distributor for their goods.
• Start-ups raising investment, which need a Delaware C-Corporation (see raising US investment as a foreign founder).

The diaspora

Macedonian Americans are concentrated in Michigan, Ohio, New York and New Jersey, and many run family businesses with relatives in North Macedonia. A multi-member LLC with a US-resident member is a partnership, filing Form 1065. Its US owners pay US tax on their share, and the Macedonian member's share of any US business income is subject to US withholding. The business must be registered where it operates. See single-member vs multi-member LLC.

Which state

• Wyoming or New Mexico for a contracting LLC run from North Macedonia.
• Delaware for an outsourcing firm's US corporation or a start-up.
• Michigan, New York or New Jersey for diaspora businesses operating there.

See best state for non-residents and the state selector.

What it costs

UCB's formation prices include state fees and the first year of registered agent service:

• A Wyoming LLC with EIN costs $249, or $348 with a US bank account application.
• A Delaware corporation with EIN costs $358.

A Wyoming LLC costs $121 a year to keep active, or $421 including the annual federal return. A Delaware corporation costs $578 a year. A US business address with your own suite number is $60 a year. See what a US LLC costs every year.

Banking

US banks and fintechs generally accept owners from North Macedonia after standard due diligence. What helps:

• A specific business description.
• An English website.
• Consistent Latin spellings across documents.
• A US business address with your own suite number.

Payments to Macedonian banks such as Komercijalna, Stopanska or NLB arrive as foreign-currency transfers documented under the foreign exchange rules. See US business bank accounts for non-residents, why banks reject non-resident applications and Stripe for non-residents.

Common mistakes

• Paying dividends from a US corporation to North Macedonia at 30% when the Macedonian rate is 10%.
• Treating income for work done in North Macedonia as foreign because a US LLC invoiced it.
• Using a disregarded LLC for a US operation with staff, which makes its Macedonian owner the US taxpayer.
• Inconsistent spellings between your passport and company documents.
• Missing Form 5472 in a year when no US tax was due.

Frequently asked questions

Can a Macedonian citizen own 100% of a US company? Yes, without visiting the USA or holding a US visa.

Is there a US–North Macedonia tax treaty? No. US dividends, royalties and related-party interest paid to North Macedonia are withheld at 30%.

How does North Macedonia tax income from my US company? Residents are taxed on worldwide income, mostly at a flat 10%. Income for work you do in North Macedonia is Macedonian income. Distributions from the US company are foreign income, with a credit for US tax.

Does my US LLC pay US tax? Not if it has no US office, staff or agents. It files Form 5472 and a pro forma 1120 every year.

How UCB can help

We handle US company formation from North Macedonia remotely: the state filing, EIN, registered agent, US business address and bank application. Each year we file the federal return through our US tax filing service. Your Macedonian accountant handles Public Revenue Office filings, and we supply the US records they need. See our formation, EIN and bank account package and the Serbia guide for a regional comparison.

Setting up a US company from North Macedonia? WhatsApp us at +1 315 961 2956 or email enquiries@ucbsolutions.com.