Corporate Tax Comparison

Belize vs Macau SAR

Compare Belize and Macau SAR corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Belize: 4/01/2026 · Macau SAR: 4/05/2026

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Compare Corporate Tax

Belize

Macau SAR

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Belize: 4/01/2026 · Macau SAR: 4/05/2026

Corporate Income Tax (CIT)

Belize

Macau SAR

General CIT Rate:

Companies in the oil industry: Subject to 25% income tax.
Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:

Other trading or businesses: 1.75%
Real estate income (rent, royalties, premiums, etc.): 3%
Professional / occupational income: 6%
Income from commissions, royalties, dividends, etc.: 15%
Financial institutions: 15%

General CIT Rate:

CIT Return Due Date:

Annual tax returns must be filed by March 31 of the subsequent tax year.

CIT Return Due Date:

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

CIT Payment Due Date:

Monthly business tax payments must be filed by the 15th day of each month, covering receipts for the previous month.

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:

Estimated tax payments follow the same monthly schedule as business tax payments.

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)

Belize

Macau SAR

Resident Withholding Tax (Dividend/Interest/Royalty):

15/NA/NA

Resident Withholding Tax (Dividend/Interest/Royalty):

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

15/15/0

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

Value-Added Tax (VAT)

Belize

Macau SAR

General VAT Rate:

12.5%

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Belize

Macau SAR

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)

Belize

Macau SAR

Composite Effective Average Tax Rate:

25%

Composite Effective Average Tax Rate:

11.15%

Composite Effective Marginal Tax Rate:

25%

Composite Effective Marginal Tax Rate:

7.17%

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