English
A four-year-old child is the youngest recipient of an annual income exceeding one million denars in Macedonia for 2025, according to an analysis by the Public Revenue Office (UJP). The child’s income was derived from dividends, while the oldest recipient of an income in the millions is 97 years old, with earnings coming from a pension and other sources.
UJP clarifies that these figures refer to annual income earned, not the total value of assets owned by the individuals. The highest salary paid out in 2025 was just under 190,000 euros per month (gross), the PRO report indicates. This salary was paid within the coal mining sector. On an annual basis, this amount exceeds 2.2 million euros—approximately 2% higher than the highest salary recorded the previous year.
The top five highest salaries in Macedonia all exceed 2 million euros annually (gross), and all were paid in Skopje. These salaries originated from the following sectors: pharmacies, the trade of tobacco, food, and beverages, hospitals, and the pharmaceutical trade.
The highest amount of non-salary (supplemental) income was reported by a resident of Skopje, who brought in just under 2 million euros (gross) over the course of the year. The list of the five highest incomes includes three other annual incomes exceeding one million euros, as well as one amounting to 42 million denars. The highest dividend income was reported by an individual from Gevgelija, who received over 4 million euros last year; a similar amount was reported by an individual from Ohrid.
According to a report by the UJP, 863,100 annual tax returns were filed last year—an increase of nearly 83,000 compared to the previous year, representing a rise of 10.6%. Total gross income increased by 74.1 billion denars (+13.8%), while the assessed personal income tax rose by 4.9 billion denars (+13.9%).