MO · AsiaZA · Africa
Macau vs South Africa: tax rates compared
Between the two, South Africa's income tax rate (45%) tops Macau's (12%) by 33pp. The 200-country average is 28%: Macau sits below it, South Africa 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 | ZA | Difference |
|---|---|---|---|
| Income Tax | 12% | 45% | ZA +33 pplargest gap |
| Corporate Tax | 12% | 27% | ZA +15 pp |
| VAT | 0% | 15% | ZA +15 pp |
| Capital Gains Tax | 0% | 18% | ZA +18 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 |
| South Africa | 45% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Taxes on personal income) · as of 2026-03-01 |
| Difference | −33 pp | South Africa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Macau | 12% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| South Africa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −15 pp | South Africa higher |
Between the two, South Africa's corporate tax rate (27%) tops Macau's (12%) by 15pp. The 201-country average is 22.6%: Macau sits below it, South Africa sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Macau | 0% | Source: PWC Worldwide Tax Summaries — Macau SAR (Corporate, Other taxes) · as of 2026-06-02 |
| South Africa | 15% | Source: PWC Worldwide Tax Summaries — South Africa (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | −15 pp | South Africa higher |
Between the two, South Africa's VAT rate (15%) tops Macau's (0%) by 15pp. The 181-country average is 15%: Macau sits below it, South Africa matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Macau | 0% | Source: PwC Worldwide Tax Summaries — Macau SAR (Individual, Income determination) · as of 2026-06-02 |
| South Africa | 18% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Income determination) · as of 2026-05-29 |
| Difference | −18 pp | South Africa higher |
Between the two, South Africa's capital gains tax rate (18%) tops Macau's (0%) by 18pp. The 175-country average is 10.3%: Macau sits below it, South Africa sits above 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 |
| South Africa | 0% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Macau and South Africa 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.