Macau
8.2/10
20th of 217
Both tax systems side by side, headline rates and the gap between them.
Lighter: Macau, ahead by 0.3 FiScore point.
| 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 |
Macau
n/a
Palau
| Gross revenue tax base: receipts, not profit | 4% |