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Republic of North Macedonia

Privaten Smestuvanja Laws in Republic of North Macedonia

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Compare demand, permit requirements, tax burden, and overall complexity across states.

Zrnovci
Želino
Zelenikovo
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Vinica
Vevčani
Veles
Vasilevo
Valandovo
Tetovo
Tearce
Sveti Nikole
Šuto Orizari
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Štip
Staro Nagoričane
Sopište
Saraj
Rosoman
Resen
Radoviš
Probištip
Prilep
Plasnica
Petrovec
Pehčevo
Opština Rostuša
Opstina Rankovce
Opstina Lipkovo
Opština Debarca
Opština Butel
Opština Aerodrom
Ohrid
Novo Selo
Novaci
Negotino
Mogila
Makedonski Brod
Makedonska Kamenica
Lozovo
Kumanovo
Krivogaštani
Konče
Kočani
Kisela Voda
Kičevo
Kavadarci
Karpoš
Karbinci
Jegunovce
Ilinden
Gradsko
Gostivar
Gevgelija
Gazi Baba
Drugovo
Dolneni
Dojran
Demir Kapija
Demir Hisar
Delčevo
Debar
Čučer-Sandevo
Češinovo
Centar Župa
Čaška
Čair
Brvenica
Bosilovo
Bogovinje
Bogdanci
Bitola
Berovo
Aračinovo

 Rental Types

Compare Rental Types and Requirements

See what’s allowed, what permits you need, and how regulations differ across rental durations.

Short-term rental

Allowed with permit

Under 30 nights

Airbnb, VRBO, direct booking

Permit required

-

Type 1 or Type 2 STR Licence

Type 1 = owner-occupied · Type 2 = non-owner-occupied

90-night annual cap for non-primary residences in restricted zones

Licence number must appear on all listing platforms

Max occupancy: 2 guests per bedroom plus 2 additional

Need the full application walkthrough?

Get your STR licence

Mid-term rental

Generally allowed

30–365 nights

Furnished monthly stays

Permit required

-

No STR permit needed

No annual night cap or density restrictions

No Hotel Occupancy Tax — meaningfully lower tax burden

Landlord-tenant rights apply — deposit, habitability, and notice obligations

Mid-term is lower friction. Get the basics right.

Get Property Report

Long-term rental

Fully allowed

12-month lease

Standard residential

Permit required

-

None — standard residential use

Residential Property Code governs · No STR obligations

No permits, night caps, or density restrictions

No Hotel Occupancy Tax obligations

Standard habitability, notice, and deposit rules apply

taxes

What Applies and Who Handles It

Understand which taxes apply, who collects them, and what you’re responsible for, especially when handling direct bookings.

STATE

Hotel Occupancy Tax

6%

Collected by

Airbnb, VRBO

Who files

Platform on your behalf

Applies to

STR under 30 days only

County 

County HOT

2%

Collected by

Platform or operator

Direct bookings

You must register & file

Applies to

STR under 30 days only

CITY

City hOT

6%

Collected by

Platform or operator

Filing frequency

Monthly

Applies to

STR under 30 days only

Combined total

All taxes, all levels

17%

OTA bookings

Platforms handle state portion

Direct bookings

You collect & file all three

Mid / Long-term

No HOT applies

Direct bookings mean three separate filings

Miss one and you're exposed. Lodge Compliance helps you automates all three

Automate Taxes Now

FAQs & Guides

Common Question From Operators

Clear answers to help you understand what’s required, and a straightforward way to get it done.

Let's Get You Compliant

What is the maximum length of stay in Republic of North Macedonia?

Overview

Short-term rentals, known locally as privaten smestuvanja or stanovi na den, have become a vibrant part of the tourism landscape in the Republic of North Macedonia. From the historic city of Ohrid, with its stunning lake views and UNESCO-listed sites, to the bustling capital of Skopje, and the charming town of Bitola, travelers are discovering unique stays that offer a blend of comfort and cultural immersion. In 2023, the government's revenue from short-term rentals saw a significant boost, reflecting the sector's growing popularity. With platforms like Airbnb and Booking.com dominating the market, more visitors are opting for these flexible accommodations, contributing to the country's tourism economy and offering local hosts a lucrative opportunity.

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Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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