Macau SAR vs Luxembourg
Corporate Tax Comparison
Time of Update: Macau SAR: 4/05/2026 / Luxembourg: 4/05/2026
Compare Macau SAR and Luxembourg corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Macau SAR vs Luxembourg Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Macau SAR
Luxembourg
General CIT Rate:
12
General CIT Rate:
23.87% (CIT, solidarity surtax, and municipal business tax [Luxembourg City, from tax year 2025])
CIT Return Due Date:
B group: March 31st; A group: June 30th.
CIT Return Due Date:
December 31 of the following year.
CIT Payment Due Date:
The final CIT payment will be due within approximately one month after the Macau Financial Services Bureau issues the final tax assessment.
CIT Payment Due Date:
At the end of the month following the receipt of the tax assessment receipt.
CIT Estimated Payment Due Date:
Unless the amount does not exceed MOP 3,000, the tax should be paid in two equal installments in September and November. In this case, the tax payment will be requested in a lump sum in September.
CIT Estimated Payment Due Date:
Quarterly installment payment.
Withholding Tax (WHT)
Macau SAR
Luxembourg
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Macau SAR
Luxembourg
General Capital Gain Tax Rate:
Capital gains are generally subject to complementary tax at the standard rates (up to 12%). Under the territorial taxation system effective January 1, 2026, only Macau-sourced capital gains are taxed, except for MNE constituent entities that are tax residents, which remain taxable on worldwide income including property disposal gains.
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
Macau SAR
Luxembourg
Composite Effective Average Tax Rate:
11.15%
Composite Effective Average Tax Rate:
23.24%
Composite Effective Marginal Tax Rate:
7.17%
Composite Effective Marginal Tax Rate:
18.09%
