W-8BEN-E for a Macedonian DOOEL and W-8BEN for Freelancers: No US–North Macedonia Tax Treaty (2026)
This article was created with AI assistance and has not been reviewed by a human editor. It is provided for general informational purposes only and does not constitute tax, legal, or financial advice.
Last checked: 29.09.2026. Neither North Macedonia nor Yugoslavia appears on the IRS United States Income Tax Treaties - A to Z list. The United States is not among North Macedonia's treaty partners. Treaties concluded by the former SFRY that still apply to North Macedonia do not include the United States. Do not cite a treaty North Macedonia has with another country.
AI-generated imageNorth Macedonia has 49 tax treaties — the United States is not one of them. For services you perform from North Macedonia, that usually changes nothing: the income is not US-source.
This guide is for a društvo so ograničena odgovornost (DOOEL or DOO) that invoices US clients, licenses software, or holds US stocks, and for a trgovec poedinec or a freelancer. It covers which form you file, what stays blank, and which number goes on the tax line. A sample PDF is included further down.
A trgovec poedinec and a samostoen vršitel na dejnost are people who carry on business under personal liability. That person files Form W-8BEN, not Form W-8BEN-E: start the W-8BEN wizard.
If you prefer to skip the reading, start the W-8BEN-E wizard. It already knows North Macedonia has no US income tax treaty and, by default, leaves Part III (Lines 14–15) blank. A signature-ready PDF is $30. Form W-8BEN for a person is $5.
Blank form or already filled in?
You can download the official blank form from the IRS, or get the same file already filled in.
- Blank official W-8BEN-E (IRS, free): Download W-8BEN-E as a PDF directly from the IRS — for a DOOEL, a DOO, or an AD.
- Blank official W-8BEN (IRS, free): Download W-8BEN as a PDF directly from the IRS — for a trgovec poedinec or a freelancer.
- Already filled in (5–10 minutes): W-8BEN-E for a Macedonian DOOEL ($30) or W-8BEN for a freelancer ($5) — Part III and Part II stay blank.
- IRS treaty list: United States Income Tax Treaties - A to Z — North Macedonia does not appear.
- PwC withholding summary: North Macedonia – Corporate – Withholding taxes — the United States is not among the treaty partners.
DOOEL, DOO, AD, or a sole trader?
North Macedonia is not on the per se list in 26 CFR 301.7701-2(b)(8)(i). US classification does not follow the local abbreviation one-for-one:
- Društvo so ograničena odgovornost (DOOEL / DOO): The usual private company. North Macedonia is not on the US per se corporation list. A DOOEL and a DOO default to Corporation. A different classification is Form 8832. A single-member DOOEL is not disregarded by default.
- Akcionersko društvo (AD): The joint-stock company. North Macedonia is not on the US per se corporation list. An AD defaults to Corporation and can file Form 8832.
- Javno trgovsko društvo or komanditno društvo (JTD / KD): These default to Partnership.
- Trgovec poedinec or freelancer: A person, not a company. A trgovec poedinec and a samostoen vršitel na dejnost file Form W-8BEN.
Chapter 3 still decides which form you file. Part III is where a treaty claim would go. Today that part stays blank, because there is no treaty to cite.
What to write, and what to leave blank
On Form W-8BEN-E, Part III (Lines 14–15, Claim of Tax Treaty Benefits) stays blank. Do not enter an article number or a rate. Line 14b is not filled in. Part II (Lines 11–13) is a different section — a disregarded entity or a branch receiving the payment — and also stays blank for an ordinary DOOEL. On Form W-8BEN, Part II (Claim of Tax Treaty Benefits) stays blank for the same reason.
Income from services performed from North Macedonia, the common case for a DOOEL, a DOO, a trgovec poedinec, or a freelancer invoicing a US client remotely or through Upwork or Toptal, is foreign-source and is not subject to US withholding at all. Services performed while you are physically in the United States are US-source. No treaty exemption is available for that income. Genuine US-source income is different again: a software licence fee for IP used in the United States, ad revenue attributed to US viewers, dividends on US stock, and interest on US instruments stay at the full 30% statutory rate. North Macedonia's own 10% withholding tax applies to payments by Macedonian payers. It has nothing to do with Form W-8. The portfolio interest exemption is a separate domestic rule. Ask an accountant. Do not treat it as automatic.
Line 9b, EDB and EMBG
A company and a person use different numbers. Do not add the MK prefix.
| Line | What you enter |
|---|---|
| Line 9b of Form W-8BEN-E | The 13-digit EDB, for example 4030012345675. Do not add the MK prefix. 4030012345675 passes the check digit. 4030000375890 does not. |
| Foreign TIN on Form W-8BEN | The 13-digit EMBG of the person, for example 0101985450014. That example shows the format. This page does not claim a check digit. The company EDB does not replace the EMBG on Form W-8BEN. |
| Line 14b and Line 15 | LEAVE BLANK. There is no US income tax treaty with North Macedonia, so there is no treaty country and no article or rate. Line 14b is not filled in. |
| Part II of Form W-8BEN | LEAVE BLANK. A trgovec poedinec or a freelancer does not claim a treaty benefit. |
| State or Province | Skopje, when that is the place. The city does not create a US treaty. |
Read the EDB from the registration record before Line 9b. 4030012345675 is 13 digits and passes the check digit. It is not written with an MK prefix.
Sample: completed W-8BEN-E for a Macedonian DOOEL
A filled example for a fictional DOOEL in Skopje, Chapter 3 Corporation, with Part III left blank because North Macedonia has no US income tax treaty.
Sample only. Vardar Code DOOEL, ul. Makedonija 10, Skopje 1000, EDB 4030012345675, Chapter 3 Corporation, FATCA Active NFFE, Part III blank.
What happens to the income
Each row stands on its own. Do not move a rate onto the neighbouring row. There is no treaty rate to copy from a treaty North Macedonia has with another country.
| Income | US withholding | Why |
|---|---|---|
| Services performed from North Macedonia (Upwork, Toptal, direct clients) | 0%. Services performed from North Macedonia are foreign-source income, so they are not US-source income. | The work is performed from North Macedonia. US withholding does not apply to that foreign-source income. |
| Services performed while physically in the United States | May be taxed in the United States. Services performed while physically in the United States are US-source, and no treaty exemption is available. | Physical performance in the United States makes the income US-source. North Macedonia has no treaty exemption for it. |
| Software licence fees and royalties for IP used in the United States | 30%. A software licence fee or other royalty for IP used in the United States is US-source, and there is no treaty rate. | The IP is used in the United States. The statutory rate is 30%. |
| AdSense or YouTube revenue attributed to US viewers | 30% on the US portion. Ad revenue attributed to US viewers is US-source royalty-type income, and there is no treaty rate. | Only the portion attributed to US viewers is US-source. That portion is 30%. |
| Dividends from US stocks | 30%. Dividends from US stocks have no treaty rate, at any ownership percentage. | There is no US–North Macedonia dividends treaty provision. The statutory rate is 30%. |
| Interest from US sources | 30% unless a US domestic exemption applies. Ask an accountant. It is not automatic. | Interest from US sources is US-source. A domestic exemption is separate from a treaty and is a question for an accountant. |
Form W-8BEN-E does not create a treaty rate. It shows the payer that the company is foreign, so foreign-source service fees performed from North Macedonia are not withheld by mistake.
Questions people ask before they sign
Short answers for a DOOEL, a DOO, or a trgovec poedinec. A fund or a bank needs an accountant, not this page.
Can I use North Macedonia's treaty with another country?
No. A treaty with another country does not reduce US withholding. Do not copy a rate from that treaty onto the form. Treaties of the former SFRY that still apply to North Macedonia do not include the United States.
Why does Upwork withhold 30%?
Usually the form was not filed, or the income type was chosen as US-source royalties or dividends. Services performed from North Macedonia are foreign-source. The form documents that status so the platform does not withhold by mistake.
Trgovec poedinec — W-8BEN or W-8BEN-E?
Form W-8BEN. A trgovec poedinec and a freelancer are people, not a DOOEL. The number on that form is the 13-digit EMBG, for example 0101985450014, not the EDB.
Should I add MK before the EDB?
No. Line 9b takes the 13 digits only, for example 4030012345675. Do not type MK in front of the number.
What to do next
- Fill out W-8BEN-E in the guided wizard: Start the W-8BEN-E wizard ($30). It leaves Part III blank.
- Are you a trgovec poedinec or a freelancer?: Use the W-8BEN wizard ($5).
- A company in Montenegro: W-8BEN-E for a Montenegrin DOO.
- A company in Albania: W-8BEN-E for an Albanian SH.P.K..
Mistakes that get the form sent back
- An invented article number: There is no US treaty article to cite. Do not type an article number from another country's treaty.
- Rates from treaties with third countries: A treaty North Macedonia has with another country does not apply to a US payer. Dividends from US stocks stay at 30%.
- An MK prefix on the EDB: Line 9b takes the 13-digit EDB, for example 4030012345675. Do not add MK.
- Form W-8BEN-E from a trgovec poedinec: A trgovec poedinec or a freelancer files Form W-8BEN.