MO · AsiaTO · Oceania
Macau vs Tonga: tax rates compared
Between the two, Tonga's income tax rate (25%) tops Macau's (12%) by 13pp. The 200-country average is 28%: both sit below it. Macau's figure is dated 2026-01-01 and Tonga's 2021-07-01, 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
| Tax | MO | TO | Difference |
|---|---|---|---|
| Income Tax | 12% | 25% | TO +13 pp |
| Corporate Tax | 12% | 25% | TO +13 pp |
| VAT | 0% | 15% | TO +15 pplargest gap |
| 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 |
| Tonga | 25% | Source: Ministry of Revenue & Customs, Government of Tonga — Individual Employee · as of 2021-07-01 |
| Difference | −13 pp | Tonga higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Macau | 12% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Tonga | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −13 pp | Tonga higher |
Between the two, Tonga's corporate tax rate (25%) tops Macau's (12%) by 13pp. The 201-country average is 22.6%: Macau sits below it, Tonga sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Macau | 0% | Source: PWC Worldwide Tax Summaries — Macau SAR (Corporate, Other taxes) · as of 2026-06-02 |
| Tonga | 15% | Source: Consumption Tax Act (CAP 26.02, 2016 Revised Edition), Kingdom of Tonga · as of 2010-11-24 |
| Difference | −15 pp | Tonga higher |
Between the two, Tonga's VAT rate (15%) tops Macau's (0%) by 15pp. The 181-country average is 15%: Macau sits below it, Tonga matches the world average. Macau's figure is dated 2026-06-02 and Tonga's 2010-11-24, 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 |
| Tonga | 0% | Source: Tonga Ministry of Revenue & Customs — Tax Legislations (official index) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Macau and Tonga 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: Capital Gains Tax, Crypto Tax.