MO · AsiaPE · Americas
Macau vs Peru: tax rates compared
Between the two, Peru's income tax rate (30%) tops Macau's (12%) by 18pp. The 200-country average is 28%: Macau sits below it, Peru sits above it.
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 | MO | PE | Difference |
|---|---|---|---|
| Income Tax | 12% | 30% | PE +18 pplargest gap |
| Corporate Tax | 12% | 29.5% | PE +17.5 pp |
| VAT | 0% | 18% | PE +18 pp |
| Capital Gains Tax | 0% | 5% | PE +5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Macau | 12% | Source: PWC Worldwide Tax Summaries — Macau SAR (Individual, Taxes on personal income) · as of 2026-01-01 |
| Peru | 30% | Source: PWC Worldwide Tax Summaries — Peru (Individual, Taxes on personal income) · as of 2026-07-13 |
| Difference | −18 pp | Peru higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Macau | 12% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Peru | 29.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −17.5 pp | Peru higher |
Between the two, Peru's corporate tax rate (29.5%) tops Macau's (12%) by 17.5pp. The 201-country average is 22.6%: Macau sits below it, Peru sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Macau | 0% | Source: PWC Worldwide Tax Summaries — Macau SAR (Corporate, Other taxes) · as of 2026-06-02 |
| Peru | 18% | Source: PWC Worldwide Tax Summaries — Peru (Corporate, Other taxes) · as of 2026-07-13 |
| Difference | −18 pp | Peru higher |
Between the two, Peru's VAT rate (18%) tops Macau's (0%) by 18pp. The 181-country average is 15%: Macau sits below it, Peru sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Macau | 0% | Source: PwC Worldwide Tax Summaries — Macau SAR (Individual, Income determination) · as of 2026-06-02 |
| Peru | 5% | Source: PWC Worldwide Tax Summaries — Peru (Individual, Income determination) · as of 2026-07-13 |
| Difference | −5 pp | Peru higher |
Between the two, Peru's capital gains tax rate (5%) tops Macau's (0%) by 5pp. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Macau | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-02 |
| Peru | 0% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Peru · as of 2025-10-01 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Macau and Peru 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 Peru's 2025-10-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.