Pursuant to Article 57, paragraph 2 of the Law on Public Roads (Official Gazette of RM no. 84/2008, 52/2009 and 124/2010), owners of motor vehicles subject to registration pay the fee for public road use at the annual vehicle registration.
The amount and method of payment of the fee for public roads use for motor and trailer vehicles (road tax) are specified in the Article 4 of the Decision on the amount and method of payment of the fee for public roads use for motor and trailer vehicles (Road Tax), adopted by the Government of the Republic of Macedonia and published in the Official Gazette of RM no. 118/2009.
The Decision was made in accordance with the Article 57 paragraph 1 of the Law on Public Roads. The Road Tax for the motor and trailer vehicles subject to registration is paid for a period of 12 months, i.e. for the vehicle registration period. Vehicles registered for a period shorter than 12 months shall pay a proportional share of the determined road tax.
Owners of motor and trailer vehicles used for international transport are entitled to a refund of the paid amount proportional to the period that the vehicle spent outside the territory of the Republic of Macedonia. The applications for refund shall be submitted to the Public Enterprise for State Roads, supported by written evidence of the time spent by the vehicle outside the territory of the Republic of Macedonia.
Pursuant to the Article 65 of the Public Roads Law (Official Gazette of Republic of Macedonia no. 84/2008, 52/2009 and 124/2010), exempt from the Road Tax payment shall be the vehicles of disabled persons with the following diagnoses: dystrophy, sclerosis multiplex, cerebral paralysis, paraplegia, hemiplegics, quadriplegia, poliomyelitis (infantile paralysis), individuals with over 90% visual impairment, dialyses patients, and persons with amputated leg or arm with body injuries over 80%, as established with an act of the authorized Committee of the Pension and Disability Insurance Fund of the Republic of Macedonia.
The Decision on the amount and method of payment of the fee for public roads use for motor and trailer vehicles (Road Tax) (Macedonian) can be downloaded here.