Corporate Tax Comparison

United Kingdom vs Macau SAR

Compare United Kingdom and Macau SAR corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — United Kingdom: 2/14/2024 · Macau SAR: 2/14/2024 · Time of Update — United Kingdom: 9/24/2026 · Macau SAR: 4/05/2026

Base Country/Region

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Compare Corporate Tax

United Kingdom

Macau SAR

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — United Kingdom: 2/14/2024 · Macau SAR: 2/14/2024 · Time of Update — United Kingdom: 9/24/2026 · Macau SAR: 4/05/2026

Corporate Income Tax (CIT)

United Kingdom

Macau SAR

General CIT Rate:

1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.

General CIT Rate:

CIT Return Due Date:

Tax returns need to be submitted within one year after the end of the accounting period.

CIT Return Due Date:

B group: March 31st; A group: June 30th.

CIT Payment Due Date:

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

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 Estimated Payment Due Date:

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

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.

Withholding Tax (WHT)

United Kingdom

Macau SAR

Resident Withholding Tax (Dividend/Interest/Royalty):

0/20/20

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/20/20

Value-Added Tax (VAT)

United Kingdom

Macau SAR

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

United Kingdom

Macau SAR

General Capital Gain Tax Rate:

Capital gains are subject to the regular corporate tax rate.

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.

Effective Tax Rate (ETR)

United Kingdom

Macau SAR

Composite Effective Average Tax Rate:

22.55

Composite Effective Average Tax Rate:

11.15%

Composite Effective Marginal Tax Rate:

11.51

Composite Effective Marginal Tax Rate:

7.17%

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