MO · AsiaPH · Asia
Macau vs Philippines: tax rates compared
Philippines has an income tax rate of 35%, 23pp above Macau's 12%. The 200-country average is 28%: Macau sits below it, Philippines 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 | PH | Difference |
|---|---|---|---|
| Income Tax | 12% | 35% | PH +23 pplargest gap |
| Corporate Tax | 12% | 25% | PH +13 pp |
| VAT | 0% | 12% | PH +12 pp |
| Capital Gains Tax | 0% | 0.6% | PH +0.6 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 |
| Philippines | 35% | Source: PWC Worldwide Tax Summaries — Philippines (Individual, Taxes on personal income) · as of 2026-07-02 |
| Difference | −23 pp | Philippines higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Macau | 12% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Philippines | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −13 pp | Philippines higher |
Philippines has a corporate tax rate of 25%, 13pp above Macau's 12%. The 201-country average is 22.6%: Macau sits below it, Philippines sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Macau | 0% | Source: PWC Worldwide Tax Summaries — Macau SAR (Corporate, Other taxes) · as of 2026-06-02 |
| Philippines | 12% | Source: PWC Worldwide Tax Summaries — Philippines (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | −12 pp | Philippines higher |
Philippines has a VAT rate of 12%, 12pp above Macau's 0%. The 181-country average is 15%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Macau | 0% | Source: PwC Worldwide Tax Summaries — Macau SAR (Individual, Income determination) · as of 2026-06-02 |
| Philippines | 0.6% | Source: PWC Worldwide Tax Summaries — Philippines (Individual, Income determination) · as of 2026-07-02 |
| Difference | −0.6 pp | Philippines higher |
Philippines has a capital gains tax rate of 0.6%, 0.6pp above Macau's 0%. 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 |
| Philippines | 0% | Source: PWC Worldwide Tax Summaries — Philippines (Net wealth/worth tax rates) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
Macau and Philippines share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.