Macau SAR vs Romania

12

16

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

If the accounting year is equal to the calendar year, the annual CIT declaration form should be due by June 25 of the following year; for cases where the accounting year is different from the calendar year, the annual CIT declaration form should be due on the 25th day of the sixth month after the end of the company's accounting year. Quarterly CIT declaration forms should be submitted by the 25th day of the next month for the first, second, and third quarters.

The final CIT payment will be due within approximately one month after the Macau Financial Services Bureau issues the final tax assessment.

The final payment of CIT is usually due on the 25th of the sixth month after the end of the company's fiscal year.

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.

Quarterly installments should be paid by the 25th of the first month after the first, second, and third quarters.

16/NA/NA

16/16/16

21

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.

Capital gains are constrained by the normal corporate income tax rate.

11.15%

14.41%

7.17%

6.41%