Effective tax rates: Corporate tax statistics … Effective average in Macao
Macao: Effective tax rates: Corporate tax statistics … Effective average was 9.75 Percentage of taxable income in 2025. ▼ Falling
Effective tax rates - Corporate tax statistics — Effective average in Macao, 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Macao recorded 9.75 Percentage of taxable income for effective tax rates - corporate tax statistics — effective average in 2025. That is the lowest value across all 9 years on record.
Compared with earlier readings it is down 0.3% on the previous year and down 16.7% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective average in Macao peaked at 11.7 Percentage of taxable income in 2017 and was at its lowest, 9.75 Percentage of taxable income, in 2025.
That places Macao 89th out of 99 countries with data for 2025, putting it in the bottom quarter.
Effective tax rates: Corporate tax statistics … Effective average in Macao, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 11.7 Percentage of taxable income | — |
| 2018 | 11.46 Percentage of taxable income | -2.1% |
| 2019 | 11.11 Percentage of taxable income | -3.0% |
| 2020 | 10.7 Percentage of taxable income | -3.7% |
| 2021 | 10.38 Percentage of taxable income | -3.0% |
| 2022 | 10.29 Percentage of taxable income | -0.8% |
| 2023 | 10.03 Percentage of taxable income | -2.6% |
| 2024 | 9.79 Percentage of taxable income | -2.4% |
| 2025 | 9.75 Percentage of taxable income | -0.3% |
Macao compared with similar countries
- Macao's 9.75 Percentage of taxable income is below the median for high income countries, which is 21.64 Percentage of taxable income, 45% of the median. (54 countries reporting)
- Macao's 9.75 Percentage of taxable income is below the median for East Asia & Pacific, which is 26.84 Percentage of taxable income, 36% of the median. (10 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 11.42 Percentage of taxable income | 11.11 Percentage of taxable income | 11.7 Percentage of taxable income | 3 |
| 2020s | 10.16 Percentage of taxable income | 9.75 Percentage of taxable income | 10.7 Percentage of taxable income | 6 |
Countries ranked near Macao
- 86 Bulgaria 10.4 Percentage of taxable income compare
- 87 Bosnia and Herzegovina 10.33 Percentage of taxable income compare
- 88 Liechtenstein 9.98 Percentage of taxable income compare
- 90 Hong Kong 9.75 Percentage of taxable income compare
- 91 Qatar 8.98 Percentage of taxable income compare
- 92 Bahamas 0 Percentage of taxable income
- 92 Guernsey 0 Percentage of taxable income
- 92 British Virgin Islands 0 Percentage of taxable income
- 92 Cayman Islands 0 Percentage of taxable income
- 92 Isle of Man 0 Percentage of taxable income
- 92 Jersey 0 Percentage of taxable income
- 92 Turks and Caicos Islands 0 Percentage of taxable income
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 effective tax rates - corporate tax statistics — effective average in Macao?
- Effective tax rates - corporate tax statistics — effective average in Macao was 9.75 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates - corporate tax statistics — effective average recorded in Macao?
- The highest recorded value was 11.7 Percentage of taxable income in 2017.
- What is the lowest effective tax rates - corporate tax statistics — effective average recorded in Macao?
- The lowest recorded value was 9.75 Percentage of taxable income in 2025.
- How does Macao rank for effective tax rates - corporate tax statistics — effective average?
- Macao ranks 89th out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective average rising or falling in Macao?
- Over the last ten years it is down 16.7%. 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 Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
Download this data
CSV · JSON — 9 observations, free to reuse under OECD Terms and Conditions (attribution required).
About this data
This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.