MO · AsiaMV · Asia

Macau vs Maldives: tax rates compared

Between the two, Maldives's income tax rate (15%) tops Macau's (12%) by 3pp. The 200-country average is 28%: both sit below it. Macau's figure is dated 2026-01-01 and Maldives's 2020-01-01, so the two rates come from different data vintages.

Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income12%15%Corporate12%15%VAT0%8%Wealth Tax0%
four shared taxes, side by side
Tax MO MVDifference
Income Tax12%15%MV +3 pp
Corporate Tax12%15%MV +3 pp
VAT0%8%MV +8 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Macau12%Source: PWC Worldwide Tax Summaries — Macau SAR (Individual, Taxes on personal income) · as of 2026-01-01
Maldives15%Source: Maldives Inland Revenue Authority (MIRA) — Individuals, Overview · as of 2020-01-01
Difference−3 ppMaldives higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Macau12%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Maldives15%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−3 ppMaldives higher

Between the two, Maldives's corporate tax rate (15%) tops Macau's (12%) by 3pp. The 201-country average is 22.6%: both sit below it.

VAT

VAT, side by side
CountryRateSource
Macau0%Source: PWC Worldwide Tax Summaries — Macau SAR (Corporate, Other taxes) · as of 2026-06-02
Maldives8%Source: Maldives Inland Revenue Authority (MIRA) — Goods and Services Tax (GST) Overview · as of 2023-01-01
Difference−8 ppMaldives higher

Between the two, Maldives's VAT rate (8%) tops Macau's (0%) by 8pp. The 181-country average is 15%: both sit below it. Macau's figure is dated 2026-06-02 and Maldives's 2023-01-01, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Macau0%Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-02
Maldives0%Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 (content current as of 1 October 2025, published February 2026) — Maldives chapter · as of 2025-10-01
Difference0 ppdisplayed rates match

There's no gap here — Macau and Maldives both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Macau's figure is dated 2026-06-02 and Maldives's 2025-10-01, so the two rates come from different data vintages.

Not covered for both countries yet: Capital Gains Tax, Crypto Tax.