Skopje, 24 February 2026 (MIA) – Starting from March, the state is to pay out the first installment of the solidarity tax collected from companies in 2023 under the Law on Solidarity Tax.

The Ministry of Finance told MIA that the process for refunding funds paid in accordance with the Law on the Solidarity Tax has begun. A regulation amending the rulebook on the form and content of applications for the refund of excess or wrongly collected tax has been adopted and published in the Official Gazette. Companies must submit refund requests to the Public Revenue Office, the Ministry of Finance said.

The Law on Solidarity Tax covered companies with total revenue of over Mden 615 million in 2022, and almost €50 million was paid into the budget in 2023 by 156 companies.

Following the annulment of the Law by the Constitutional Court, the state was obliged to return the funds paid into the budget on the basis of the Law. Based on this decision of the Constitutional Court, the Ministry of Finance was tasked by the Government, together with the companies, to determine the modalities for refunding the funds, with it being defined that the refund would be made in two instalments, namely in March 2026 and in March 2027.

Photo: MIA archive