🇲🇰 North Macedonia vs 🇵🇷 Puerto Rico
Complete Tax Residency Comparison for Digital Nomads & Entrepreneurs
Quick Comparison
| Factor | 🇲🇰 North Macedonia | 🇵🇷 Puerto Rico |
|---|---|---|
| Tax System | Flat Tax | Act 60 Incentives |
| Income Tax (Foreign) | 10% flat | 0% (export services) |
| Capital Gains Tax | 10% | 0% (post-move gains) |
| Corporate Tax | 10% | 4% (export services) |
| Residency Requirement | Business or employment | US citizens only |
| Minimum Stay | 183 days | 183 days |
| Cost of Living | Very Low ($800-1,400/mo) | Moderate ($2,500-4,000/mo) |
🇲🇰 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
🇵🇷 Puerto Rico
Highlights
- ✅US territory - no FEIE needed
- ✅Act 60 tax incentives
- ✅Zero capital gains post-move
- ✅4% corporate tax
- ✅Beach lifestyle
Considerations
- ⚠️Only for US citizens
- ⚠️Must meet presence tests
- ⚠️Hurricane risk
Best For
- 👤US citizens
- 👤Crypto investors
- 👤Export service businesses
Which Should You Choose?
Choose North Macedonia if: You prioritize 10% flat tax all around and very low cost of living. Ideal for ultra-budget seekers, balkan explorers.
Choose Puerto Rico if: You prioritize us territory - no feie needed and act 60 tax incentives. Ideal for us citizens, crypto investors, export service businesses.
Not Sure Which is Right for You?
Take our free eligibility assessment to see which tax residency program fits your situation.