Effective tax rates - Corporate tax statistics — Effective average in Macau, China

Macau, China: Effective tax rates - Corporate tax statistics — Effective average was 9.75 Percentage of taxable income in 2025. ▼ Falling

Latest (2025)
9.75 Percentage of taxable income
Change on year
down 0.3%
World rank
89th
of 99 countries
All-time high
11.7 Percentage of taxable income
in 2017
All-time low
9.75 Percentage of taxable income
in 2025
Years of data
9
2017–2025

Effective tax rates - Corporate tax statistics — Effective average in Macau, China, 2017–2025

02.557.51012.52017202120252017: 11.7 Percentage of taxable income2018: 11.5 Percentage of taxable income2019: 11.1 Percentage of taxable income2020: 10.7 Percentage of taxable income2021: 10.4 Percentage of taxable income2022: 10.3 Percentage of taxable income2023: 10 Percentage of taxable income2024: 9.8 Percentage of taxable income2025: 9.8 Percentage of taxable income

Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.

Analysis

Macau, China 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 Macau, China 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 Macau, China 89th out of 99 countries with data for 2025, putting it in the bottom quarter.

Effective tax rates - Corporate tax statistics — Effective average in Macau, China, year by year

Annual values for Effective tax rates - Corporate tax statistics — Effective average tax rate in Macau, China, 2017 to 2025.
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%

Averages by decade

DecadeAverage LowestHighest 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 Macau, China

  1. 86 Bulgaria 10.4 Percentage of taxable income compare
  2. 87 Bosnia and Herzegovina 10.33 Percentage of taxable income compare
  3. 88 Liechtenstein 9.98 Percentage of taxable income compare
  4. 90 Hong Kong, China 9.75 Percentage of taxable income compare
  5. 91 Qatar 8.98 Percentage of taxable income compare
  6. 92 Bahamas 0 Percentage of taxable income
  7. 92 Guernsey 0 Percentage of taxable income
  8. 92 British Virgin Islands 0 Percentage of taxable income
  9. 92 Cayman Islands 0 Percentage of taxable income
  10. 92 Isle of Man 0 Percentage of taxable income
  11. 92 Jersey 0 Percentage of taxable income
  12. 92 Turks and Caicos Islands 0 Percentage of taxable income

See the full ranking of 105 places →

More economy & growth data for Macau, China

All data for Macau, China →

Frequently asked questions

What is effective tax rates - corporate tax statistics — effective average in Macau, China?
Effective tax rates - corporate tax statistics — effective average in Macau, China 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 Macau, China?
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 Macau, China?
The lowest recorded value was 9.75 Percentage of taxable income in 2025.
How does Macau, China rank for effective tax rates - corporate tax statistics — effective average?
Macau, China ranks 89th out of 99 countries with data for 2025.
Is effective tax rates - corporate tax statistics — effective average rising or falling in Macau, China?
Over the last ten years it is down 16.7%. 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 Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.

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Effective tax rates - Corporate tax statistics — Effective average in Macau, China. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 11 September 2026, from https://economy.statizoid.com/stat/effective-tax-rates-corporate-tax-statistics-effective-average-tax-rate/macao-sar-china/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 945 data points, 2017–2025
Last refreshed

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.