Corporate Tax Comparison

Macau SAR vs Malta

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

Published — Macau SAR: 2/14/2024 · Malta: 2/14/2024 · Time of Update — Macau SAR: 4/05/2026 · Malta: 9/25/2026

Base Country/Region

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Compare Corporate Tax

Macau SAR

Malta

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Macau SAR: 2/14/2024 · Malta: 2/14/2024 · Time of Update — Macau SAR: 4/05/2026 · Malta: 9/25/2026

Corporate Income Tax (CIT)

Macau SAR

Malta

General CIT Rate:

CIT Return Due Date:

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

CIT Return Due Date:

After nine months from the end of the accounting period, or by 31 March following the tax year (even though the Maltese tax authorities typically extend this deadline by one to two months for electronically submitted cases), whichever is later.

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:

Generally, the tax for the year is due and payable on the tax return date; the extension for electronic filing applies only to submitting the return, not to paying the tax.

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:

In general, temporary taxes are paid every four months: April 30, August 31, and December 21. However, there are also some exceptions, and the due date for tax payment may be postponed.

Withholding Tax (WHT)

Macau SAR

Malta

Resident Withholding Tax (Dividend/Interest/Royalty):

0/15/0

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

0/0/0

Value-Added Tax (VAT)

Macau SAR

Malta

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Macau SAR

Malta

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:

Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.

Effective Tax Rate (ETR)

Macau SAR

Malta

Composite Effective Average Tax Rate:

11.15%

Composite Effective Average Tax Rate:

28.80%

Composite Effective Marginal Tax Rate:

7.17%

Composite Effective Marginal Tax Rate:

-9.75%

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