MO · AsiaTV · Oceania
Macau vs Tuvalu: tax rates compared
Between the two, Tuvalu's income tax rate (30%) tops Macau's (12%) by 18pp. The 200-country average is 28%: Macau sits below it, Tuvalu sits above it. Macau's figure is dated 2026-01-01 and Tuvalu's 2023-07-21, 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 | TV | Difference |
|---|---|---|---|
| Income Tax | 12% | 30% | TV +18 pplargest gap |
| VAT | 0% | 4% | TV +4 pp |
| Capital Gains Tax | 0% | 0% | match |
| 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 |
| Tuvalu | 30% | Source: Tuvalu Legislation (official government legislation portal) — Income Tax Act, CAP. 26.16 (2022 Revised Edition), Schedule 6 · as of 2023-07-21 |
| Difference | −18 pp | Tuvalu higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Macau | 0% | Source: PWC Worldwide Tax Summaries — Macau SAR (Corporate, Other taxes) · as of 2026-06-02 |
| Tuvalu | 4% | Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19 |
| Difference | −4 pp | Tuvalu higher |
Between the two, Tuvalu's VAT rate (4%) tops Macau's (0%) by 4pp. The 181-country average is 15%: both sit below it. Macau's figure is dated 2026-06-02 and Tuvalu's 2011-12-19, 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 |
| Tuvalu | 0% | Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Macau and Tuvalu both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it. Macau's figure is dated 2026-06-02 and Tuvalu's 2022-12-31, 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 |
| Tuvalu | 0% | Source: Tuvalu Income Tax Act 1992 (principal direct-tax statute), via International Center for Not-for-Profit Law mirror · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Macau and Tuvalu 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: Corporate Tax, Crypto Tax.