Corporate Tax Comparison

Croatia vs Macau SAR

Compare Croatia 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 — Croatia: 2/14/2024 · Macau SAR: 2/14/2024 · Time of Update — Croatia: 4/05/2026 · Macau SAR: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Croatia

Macau SAR

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Croatia: 2/14/2024 · Macau SAR: 2/14/2024 · Time of Update — Croatia: 4/05/2026 · Macau SAR: 4/05/2026

Corporate Income Tax (CIT)

Croatia

Macau SAR

General CIT Rate:

18 (10% of companies with income less than 1,000,000.00 euros)

General CIT Rate:

CIT Return Due Date:

Within the last four months of the year at the company.

CIT Return Due Date:

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

CIT Payment Due Date:

As of the last day of CIT application deadline.

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:

Pay in monthly installments before the end of last month.

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.

Value-Added Tax (VAT)

Croatia

Macau SAR

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Croatia

Macau SAR

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraints.

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)

Croatia

Macau SAR

Composite Effective Average Tax Rate:

16.15%

Composite Effective Average Tax Rate:

11.15%

Composite Effective Marginal Tax Rate:

6.93%

Composite Effective Marginal Tax Rate:

7.17%

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