Corporate Tax Comparison

Macau SAR vs Seychelles

Compare Macau SAR and Seychelles 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 · Seychelles: 2/21/2024 · Time of Update — Macau SAR: 4/05/2026 · Seychelles: 10/01/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Macau SAR

Seychelles

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Macau SAR: 2/14/2024 · Seychelles: 2/21/2024 · Time of Update — Macau SAR: 4/05/2026 · Seychelles: 10/01/2026

Corporate Income Tax (CIT)

Macau SAR

Seychelles

General CIT Rate:

Standard business tax: 15% on the first SCR 1 million, 25% above. Telecom, banking, insurance, alcohol & tobacco manufacturers: 25% on the first SCR 1 million, 33% above. Small business presumptive tax: 1.5% on turnover (non-VAT registered, under SCR 1M turnover).

CIT Return Due Date:

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

CIT Return Due Date:

The business tax return is due by 31 March, three months after the end of a calendar tax year, or within three months after the end of a substituted tax 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:

The business tax balance is paid with the return: by 31 March for a calendar tax year, or within three months after the end of a substituted tax year.

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:

Business tax instalments are paid monthly under the SRC's Pay As You Go scheme, by the 21st day after the end of each month with a Business Activity Statement; the balance is paid with the return due by 31 March.

Withholding Tax (WHT)

Macau SAR

Seychelles

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0-15/NA

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

15/15/15

Value-Added Tax (VAT)

Macau SAR

Seychelles

General VAT Rate:

15%

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Macau SAR

Seychelles

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 not subject to tax in Seychelles.

Effective Tax Rate (ETR)

Macau SAR

Seychelles

Composite Effective Average Tax Rate:

11.15%

Composite Effective Average Tax Rate:

23.20%

Composite Effective Marginal Tax Rate:

7.17%

Composite Effective Marginal Tax Rate:

17.33%

Add TKEG Expat™ (DE) as a preferred source on Google

Google Search shows more from the sources you choose. Add this site once and its guides and updates appear more often in Top Stories when you search these topics.

Add as a preferred source

A Full-Service Consulting Firm Backs You Up

TKEG Expat™ (DE) is your trusted overseas business partner. TKEG Expat™ (DE) is a member of the TKEG Group, as is THE KEITH & EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets covering approximately 72 percent of global GDP.
With the TKEG Group's strategic advantages, TKEG Expat™ (DE) connects customers to opportunities worldwide and serves them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH & EVEN GROUP.

Enterprise Solutions >