Statutory corporate income tax rate in Macao
Macao: Statutory corporate income tax rate was 12.0% in 2018. ▼ Falling
Statutory corporate income tax rate in Macao, 2000–2018
Source: OECD (2019) – processed by Our World in Data. Measured in %.
Analysis
In 2018, statutory corporate income tax rate in Macao stood at 12.0%. That is the lowest value across all 19 years on record.
The figure is unchanged over ten years.
Over the whole period, statutory corporate income tax rate in Macao peaked at 15.0% in 2000 and was at its lowest, 12.0%, in 2004.
That places Macao 77th out of 93 countries with data for 2018, putting it in the bottom quarter.
The long-run direction has been consistently falling across the 19 years of available data.
Statutory corporate income tax rate in Macao, year by year
| Year | % | Change |
|---|---|---|
| 2000 | 15.0% | — |
| 2001 | 15.0% | +0.0% |
| 2002 | 15.0% | +0.0% |
| 2003 | 15.0% | +0.0% |
| 2004 | 12.0% | -20.0% |
| 2005 | 12.0% | +0.0% |
| 2006 | 12.0% | +0.0% |
| 2007 | 12.0% | +0.0% |
| 2008 | 12.0% | +0.0% |
| 2009 | 12.0% | +0.0% |
| 2010 | 12.0% | +0.0% |
| 2011 | 12.0% | +0.0% |
| 2012 | 12.0% | +0.0% |
| 2013 | 12.0% | +0.0% |
| 2014 | 12.0% | +0.0% |
| 2015 | 12.0% | +0.0% |
| 2016 | 12.0% | +0.0% |
| 2017 | 12.0% | +0.0% |
| 2018 | 12.0% | +0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 13.2% | 12.0% | 15.0% | 10 |
| 2010s | 12.0% | 12.0% | 12.0% | 9 |
Countries ranked near Macao
More economy & growth data for Macao
- Gdp worldbank constant usd, per capita 66,444 units per person (2025)
- Gross domestic savings (current US$), per unit of GDP 0.5768 current US$ per US$ of GDP (2025)
- Gross domestic savings (current US$), per capita 43,783 current US$ per person (2025)
- Gross domestic savings (current LCU), annual growth rate 7.57 % change on previous year (2025)
- Manufacturing value added to gdp, per capita 0 units per person (2024)
- Manufacturing value added to gdp, per unit of GDP 0 units per US$ of GDP (2024)
- Gross domestic savings (current LCU), per unit of GDP 4.63 current LCU per US$ of GDP (2025)
- Gross domestic savings (current LCU), per capita 351,566 current LCU per person (2025)
- Gdp worldbank constant usd, annual growth rate 4.67 % change on previous year (2025)
- Gross domestic savings (current US$), annual growth rate 7.67 % change on previous year (2025)
Frequently asked questions
- What is statutory corporate income tax rate in Macao?
- Statutory corporate income tax rate in Macao was 12.0% in 2018, according to OECD (2019) – processed by Our World in Data.
- What is the highest statutory corporate income tax rate recorded in Macao?
- The highest recorded value was 15.0% in 2000.
- What is the lowest statutory corporate income tax rate recorded in Macao?
- The lowest recorded value was 12.0% in 2004.
- How does Macao rank for statutory corporate income tax rate?
- Macao ranks 77th out of 93 countries with data for 2018.
- Is statutory corporate income tax rate 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 OECD (2019) – processed by Our World in Data, published as part of Statutory corporate income tax rate. Statizoid updates them automatically from the source API.
Download this data
CSV · JSON — 19 observations, free to reuse under CC BY 4.0 (Our World in Data).
About this data
Estimates correspond to the combined rates for central and sub-central government levels (i.e. central government corporate tax rate, less deductions for sub-national taxes, plus sub-central corporate tax rate). Figures correspond to the standard rate that is not targeted at particular industries or income types. The top marginal rate is reported if the corporate tax system is progressive.