Corporate income tax (CIT) … rates Combined corporate income tax rate in Macao
Macao: Corporate income tax (CIT) … rates Combined corporate income tax rate 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 Macao, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Macao 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 Macao peaked at 15 Percentage of taxable income in 2000 and was at its lowest, 12 Percentage of taxable income, in 2004.
Macao 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) … rates Combined corporate income tax rate in Macao, 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% |
Macao compared with similar countries
- Macao'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)
- Macao'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 Macao
- 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 Macao
- Real gdp growth, annual growth rate -40.5 % change on previous year (2025)
- Foreign direct investment, net outflows (BoP, current US$), gaps 1.24 billion BoP, current US$ (2024)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0251 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net outflows (BoP, current US$), per capita 1,806 BoP, current US$ per person (2024)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 1.89 billion BoP, current US$ (2024)
- Foreign direct investment, net inflows (BoP, current US$), annual 65.29 % change on previous year (2024)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0382 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net inflows (BoP, current US$), per capita 2,753 BoP, current US$ per person (2024)
- Total reserves (includes gold, current US$), annual growth rate 4.24 % change on previous year (2025)
- Total reserves (includes gold, current US$), per unit of GDP 0.5885 includes gold, current US$ per US$ of GDP (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Macao?
- Corporate income tax (cit) - statutory and targeted small business in Macao 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 Macao?
- 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 Macao?
- The lowest recorded value was 12 Percentage of taxable income in 2004.
- How does Macao rank for corporate income tax (cit) - statutory and targeted small business?
- Macao ranks 109th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Macao?
- Over the last ten years it is unchanged. The long-run trend across the full record is falling.
- Where does this Macao 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.