CN · AsiaMO · Asia
China vs Macau: tax rates compared
China's income tax rate is 33pp higher than Macau's (45% vs 12%). The 200-country average is 28%: China sits above it, Macau sits below it. China's figure is dated 2025-12-31 and Macau's 2026-01-01, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | CN | MO | Difference |
|---|---|---|---|
| Income Tax | 45% | 12% | CN +33 pplargest gap |
| Corporate Tax | 25% | 12% | CN +13 pp |
| VAT | 13% | 0% | CN +13 pp |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| China | 45% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Taxes on personal income) · as of 2025-12-31 |
| Macau | 12% | Source: PWC Worldwide Tax Summaries — Macau SAR (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | +33 pp | China higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| China | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Macau | 12% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +13 pp | China higher |
China's corporate tax rate is 13pp higher than Macau's (25% vs 12%). The 201-country average is 22.6%: China sits above it, Macau sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| China | 13% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Corporate, Other taxes) · as of 2025-12-31 |
| Macau | 0% | Source: PWC Worldwide Tax Summaries — Macau SAR (Corporate, Other taxes) · as of 2026-06-02 |
| Difference | +13 pp | China higher |
China's VAT rate is 13pp higher than Macau's (13% vs 0%). The 181-country average is 15%: both sit below it. China's figure is dated 2025-12-31 and Macau's 2026-06-02, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| China | 0% | Source: State Taxation Administration Shanxi Provincial Tax Service — Caishuizi [1998] No. 61 (财税字〔1998〕61号) · as of 1998-03-30 |
| Macau | 0% | Source: PwC Worldwide Tax Summaries — Macau SAR (Individual, Income determination) · as of 2026-06-02 |
| Difference | 0 pp | displayed rates match |
China's capital gains tax rate is identical to Macau's — both sit at 0%. The 175-country average is 10.3%: both sit below it. China's figure is dated 1998-03-30 and Macau's 2026-06-02, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| China | 0% | Source: PWC Worldwide Tax Summaries — China, People's Republic of (Individual, Other taxes) · as of 2025-12-31 |
| Macau | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-02 |
| Difference | 0 pp | displayed rates match |
China's wealth tax rate is identical to Macau's — both sit at 0%. The 193-country average is 0.1%: both sit below it. China's figure is dated 2025-12-31 and Macau's 2026-06-02, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.