Macau or Palau: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Macau, ahead by 0.3 FiScore point.

Macau

8.2/10

20th of 217

Palau

7.9/10

22nd of 217

Tax Macau Palau Gap
Corporate income tax headline rate 12% 4% +8.0 points
Personal income tax top bracket 0% to 12% 9.3% to 19.6% −7.6 points
VAT standard rate 0% 7.5% −7.5 points

Detailed schedules

Corporate income tax

Macau

n/a

Palau

Gross revenue tax base: receipts, not profit 4%