3,000,000 MKD
05M10M15M20M
600,000 MKD
RECOMMENDED
Single-member LLC
15.2%
Tax267,000 MKD
Contributions129,384 MKD
Bookkeeping60,000 MKD
Total burden456,384 MKD
Net income1,943,616 MKD
LiabilityLimited
Founding capitalEUR 5,000
Credibility★★★★☆
LLC
15.6%
Tax267,000 MKD
Contributions129,384 MKD
Bookkeeping72,000 MKD
Total burden468,384 MKD
Net income1,931,616 MKD
LiabilityLimited
Founding capitalEUR 5,000
Credibility★★★★☆
Freelancer
15.7%
Tax226,882 MKD
Contributions232,314 MKD
Bookkeeping12,000 MKD
Total burden471,195 MKD
Net income1,928,805 MKD
LiabilityUnlimited
Founding capitalNot required
Credibility★★☆☆☆
Sole proprietor
16.5%
Tax226,882 MKD
Contributions232,314 MKD
Bookkeeping36,000 MKD
Total burden495,195 MKD
Net income1,904,805 MKD
LiabilityUnlimited
Founding capitalNot required
Credibility★★★☆☆
ℹ️ The difference is small (< 2pp) - choose based on liability and credibility.
Optimal structure by revenue
4.8M
Single-member LLC→Freelancer
Single-member LLC
Freelancer
▼
03M6M9M12M15M
Which business structure is most favorable for you?
There are several main legal forms for business. This simulator helps you compare tax burden, contributions, and net income across structures.
Each structure has different tax treatment, social contributions, liability level and administrative costs. The optimal choice depends on your annual revenue, activity type and business goals.
Key differences
- Freelancer: 10% PIT + contributions on 63,154 MKD (100% of average salary) for professional services
- ДООЕЛ: CIT 0-10% + 10% dividend tax + contributions only on minimum wage (36,037 MKD)
- Freelancer becomes more favorable above ~5M MKD revenue due to avoiding double taxation (CIT + dividend)
- ДООЕЛ provides limited liability and higher credibility with clients