LU · EuropeMO · Asia
Luxembourg vs Macau: tax rates compared
Between the two, Luxembourg's income tax rate (45.8%) tops Macau's (12%) by 33.8pp. The 200-country average is 28%: Luxembourg sits above it, Macau sits below it. Luxembourg's figure is dated 2025-01-01 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 | LU | MO | Difference |
|---|---|---|---|
| Income Tax | 45.8% | 12% | LU +33.8 pplargest gap |
| Corporate Tax | 23.9% | 12% | LU +11.9 pp |
| VAT | 17% | 0% | LU +17 pp |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 45.8% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Macau | 12% | Source: PWC Worldwide Tax Summaries — Macau SAR (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | +33.8 pp | Luxembourg higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | 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 | +11.9 pp | Luxembourg higher |
Between the two, Luxembourg's corporate tax rate (23.9%) tops Macau's (12%) by 11.9pp. The 201-country average is 22.6%: Luxembourg sits above it, Macau sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 17% | Source: PWC Worldwide Tax Summaries — Luxembourg (Corporate, Other taxes) · as of 2026-01-13 |
| Macau | 0% | Source: PWC Worldwide Tax Summaries — Macau SAR (Corporate, Other taxes) · as of 2026-06-02 |
| Difference | +17 pp | Luxembourg higher |
Between the two, Luxembourg's VAT rate (17%) tops Macau's (0%) by 17pp. The 181-country average is 15%: Luxembourg sits above it, Macau sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Income determination) · as of 2026-01-13 |
| Macau | 0% | Source: PwC Worldwide Tax Summaries — Macau SAR (Individual, Income determination) · as of 2026-06-02 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Luxembourg and Macau both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (Individual, Other taxes) · as of 2026-01-13 |
| 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 |
There's no gap here — Luxembourg and Macau both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.