Corporate income tax (CIT) - statutory and targeted small business in Macau, China
Macau, China: Corporate income tax (CIT) - statutory and targeted small business was 12 Percentage of taxable income in 2026. ▼ Falling
Latest (2026)
12 Percentage of taxable income
Change on year
unchanged
World rank
109th
of 128 countries
All-time high
15 Percentage of taxable income
in 2000
All-time low
12 Percentage of taxable income
in 2004
Years of data
27
2000–2026
Corporate income tax (CIT) - statutory and targeted small business in Macau, China, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Macau, China recorded 12 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026. That is the lowest value across all 27 years on record.
The figure is unchanged over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Macau, China peaked at 15 Percentage of taxable income in 2000 and was at its lowest, 12 Percentage of taxable income, in 2004.
Macau, China ranks 109th of 128 countries on this measure, in the bottom quarter.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Macau, China, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 15 Percentage of taxable income | — |
| 2001 | 15 Percentage of taxable income | +0.0% |
| 2002 | 15 Percentage of taxable income | +0.0% |
| 2003 | 15 Percentage of taxable income | +0.0% |
| 2004 | 12 Percentage of taxable income | -20.0% |
| 2005 | 12 Percentage of taxable income | +0.0% |
| 2006 | 12 Percentage of taxable income | +0.0% |
| 2007 | 12 Percentage of taxable income | +0.0% |
| 2008 | 12 Percentage of taxable income | +0.0% |
| 2009 | 12 Percentage of taxable income | +0.0% |
| 2010 | 12 Percentage of taxable income | +0.0% |
| 2011 | 12 Percentage of taxable income | +0.0% |
| 2012 | 12 Percentage of taxable income | +0.0% |
| 2013 | 12 Percentage of taxable income | +0.0% |
| 2014 | 12 Percentage of taxable income | +0.0% |
| 2015 | 12 Percentage of taxable income | +0.0% |
| 2016 | 12 Percentage of taxable income | +0.0% |
| 2017 | 12 Percentage of taxable income | +0.0% |
| 2018 | 12 Percentage of taxable income | +0.0% |
| 2019 | 12 Percentage of taxable income | +0.0% |
| 2020 | 12 Percentage of taxable income | +0.0% |
| 2021 | 12 Percentage of taxable income | +0.0% |
| 2022 | 12 Percentage of taxable income | +0.0% |
| 2023 | 12 Percentage of taxable income | +0.0% |
| 2024 | 12 Percentage of taxable income | +0.0% |
| 2025 | 12 Percentage of taxable income | +0.0% |
| 2026 | 12 Percentage of taxable income | +0.0% |
Macau, China compared with similar countries
- Macau, China's 12 Percentage of taxable income is below the median for high income countries, which is 21.5 Percentage of taxable income, 56% of the median. (60 countries reporting)
- Macau, China's 12 Percentage of taxable income is below the median for East Asia & Pacific, which is 25 Percentage of taxable income, 48% of the median. (14 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 13.2 Percentage of taxable income | 12 Percentage of taxable income | 15 Percentage of taxable income | 10 |
| 2010s | 12 Percentage of taxable income | 12 Percentage of taxable income | 12 Percentage of taxable income | 10 |
| 2020s | 12 Percentage of taxable income | 12 Percentage of taxable income | 12 Percentage of taxable income | 7 |
Countries ranked near Macau, China
- 107 Liechtenstein 12.5 Percentage of taxable income compare
- 107 Ireland 12.5 Percentage of taxable income compare
- 110 Bosnia and Herzegovina 10 Percentage of taxable income compare
- 110 Paraguay 10 Percentage of taxable income compare
- 110 Andorra 10 Percentage of taxable income compare
- 110 Bulgaria 10 Percentage of taxable income compare
- 110 North Macedonia 10 Percentage of taxable income compare
- 110 Qatar 10 Percentage of taxable income compare
More economy & growth data for Macau, China
- Gross fixed capital formation (current US$), per unit of GDP 0.1194 current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 1,806 BoP, current US$ per person (2024)
- General government final consumption expenditure (constant 2015 US$) 0.0988 constant 2015 US$ per US$ of GDP (2025)
- General government final consumption expenditure (constant 2015 US$) 7,499 constant 2015 US$ per person (2025)
- Households and NPISHs Final consumption expenditure (current US$) 1.72 % change on previous year (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0251 BoP, current US$ per US$ of GDP (2024)
- Households and NPISHs Final consumption expenditure (current US$) 0.3012 current US$ per US$ of GDP (2025)
- Households and NPISHs Final consumption expenditure (current US$) 22,860 current US$ per person (2025)
- Households and NPISHs Final consumption expenditure (current LCU) 1.63 % change on previous year (2025)
- Foreign direct investment, net outflows (BoP, current US$), gaps 1.24 billion BoP, current US$ (2024)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Macau, China?
- Corporate income tax (cit) - statutory and targeted small business in Macau, China was 12 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Macau, China?
- The highest recorded value was 15 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Macau, China?
- The lowest recorded value was 12 Percentage of taxable income in 2004.
- How does Macau, China rank for corporate income tax (cit) - statutory and targeted small business?
- Macau, China ranks 109th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Macau, China?
- Over the last ten years it is unchanged. The long-run trend across the full record is falling.
- Where does this Macau, China data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.