HK · AsiaMO · Asia
Hong Kong vs Macau: tax rates compared
Hong Kong's income tax rate is 5pp higher than Macau's (17% vs 12%). The 200-country average is 28%: both sit below it. Hong Kong'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 | HK | MO | Difference |
|---|---|---|---|
| Income Tax | 17% | 12% | HK +5 pplargest gap |
| Corporate Tax | 16.5% | 12% | HK +4.5 pp |
| VAT | 0% | 0% | match |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 17% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (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 | +5 pp | Hong Kong higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 16.5% | 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 | +4.5 pp | Hong Kong higher |
Hong Kong's corporate tax rate is 4.5pp higher than Macau's (16.5% vs 12%). The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (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 | 0 pp | displayed rates match |
Hong Kong's VAT rate is identical to Macau's — both sit at 0%. The 181-country average is 15%: both sit below it. Hong Kong'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 |
|---|---|---|
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Income determination) · as of 2025-12-31 |
| Macau | 0% | Source: PwC Worldwide Tax Summaries — Macau SAR (Individual, Income determination) · as of 2026-06-02 |
| Difference | 0 pp | displayed rates match |
Hong Kong'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. Hong Kong's figure is dated 2025-12-31 and Macau's 2026-06-02, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (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 |
Hong Kong's wealth tax rate is identical to Macau's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Hong Kong'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.