Cyprus vs Macau SAR
Corporate Tax Comparison
Time of Update: Cyprus: 4/05/2026 / Macau SAR: 4/05/2026
Compare Cyprus and Macau SAR corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Cyprus vs Macau SAR Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Cyprus
Macau SAR
General CIT Rate:
12.5
General CIT Rate:
12
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Return Due Date:
B group: March 31st; A group: June 30th.
CIT Payment Due Date:
The relevant tax is due on August 1 of the year following the calendar 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 Estimated Payment Due Date:
Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar 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.
Withholding Tax (WHT)
Cyprus
Macau SAR
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Cyprus
Macau SAR
General Capital Gain Tax Rate:
20
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)
Cyprus
Macau SAR
Composite Effective Average Tax Rate:
11.4%
Composite Effective Average Tax Rate:
11.15%
Composite Effective Marginal Tax Rate:
5.92%
Composite Effective Marginal Tax Rate:
7.17%
