MO · AsiaES · Europe
Macau vs Spain: tax rates compared
Spain's income tax rate is 36.6pp higher than Macau's (48.6% vs 12%). The 200-country average is 28%: Macau sits below it, Spain sits above it. Macau's figure is dated 2026-01-01 and Spain's 2025-01-01, 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 | MO | ES | Difference |
|---|---|---|---|
| Income Tax | 12% | 48.6% | ES +36.6 pplargest gap |
| Corporate Tax | 12% | 25% | ES +13 pp |
| VAT | 0% | 21% | ES +21 pp |
| Capital Gains Tax | 0% | 30% | ES +30 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Macau | 12% | Source: PWC Worldwide Tax Summaries — Macau SAR (Individual, Taxes on personal income) · as of 2026-01-01 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −36.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Macau | 12% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −13 pp | Spain higher |
Spain's corporate tax rate is 13pp higher than Macau's (25% vs 12%). The 201-country average is 22.6%: Macau sits below it, Spain sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Macau | 0% | Source: PWC Worldwide Tax Summaries — Macau SAR (Corporate, Other taxes) · as of 2026-06-02 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −21 pp | Spain higher |
Spain's VAT rate is 21pp higher than Macau's (21% vs 0%). The 181-country average is 15%: Macau sits below it, Spain sits above it. Macau's figure is dated 2026-06-02 and Spain's 2025-12-31, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Macau | 0% | Source: PwC Worldwide Tax Summaries — Macau SAR (Individual, Income determination) · as of 2026-06-02 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −30 pp | Spain higher |
Spain's capital gains tax rate is 30pp higher than Macau's (30% vs 0%). The 175-country average is 10.3%: Macau sits below it, Spain sits above it. Macau's figure is dated 2026-06-02 and Spain's 2025-12-31, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Macau | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-02 |
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Difference | −3.5 pp | Spain higher |
Spain's wealth tax rate is 3.5pp higher than Macau's (3.5% vs 0%). The 193-country average is 0.1%: Macau sits below it, Spain sits above it. Macau's figure is dated 2026-06-02 and Spain's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.