🇬🇮 Gibraltar vs 🇲🇰 North Macedonia
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇬🇮 Gibraltar | 🇲🇰 North Macedonia |
|---|---|---|
| Tax System | Low Tax | Flat Tax |
| Income Tax (Foreign) | 0-25% | 10% flat |
| Capital Gains Tax | 0% | 10% |
| Corporate Tax | 12.5% | 10% |
| Residency Requirement | Category 2 (self-sufficient) | Business or employment |
| Minimum Stay | 183 days | 183 days |
| Cost of Living | Moderate-High ($2,500-4,000/mo) | Very Low ($800-1,400/mo) |
🇬🇮 Gibraltar
Highlights
- ✅Zero capital gains
- ✅English speaking
- ✅Mediterranean climate
- ✅British legal system
- ✅Crypto-friendly
Considerations
- ⚠️Very small
- ⚠️Brexit complications
- ⚠️Housing shortage
Best For
- 👤Crypto/DeFi
- 👤iGaming
- 👤British connection
🇲🇰 North Macedonia
Highlights
- ✅10% flat tax all around
- ✅Very low cost of living
- ✅Beautiful nature
- ✅Friendly people
- ✅Easy business setup
Considerations
- ⚠️Not EU
- ⚠️Small market
- ⚠️Limited international connections
Best For
- 👤Ultra-budget seekers
- 👤Balkan explorers
Which Should You Choose?
Choose Gibraltar if: You prioritize zero capital gains and english speaking. Ideal for crypto/defi, igaming, british connection.
Choose North Macedonia if: You prioritize 10% flat tax all around and very low cost of living. Ideal for ultra-budget seekers, balkan explorers.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.