Corporate Tax Comparison

Canada vs Macau SAR

Compare Canada 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 — Canada: 4/04/2026 · Macau SAR: 4/05/2026

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Compare Corporate Tax

Canada

Macau SAR

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Canada: 4/04/2026 · Macau SAR: 4/05/2026

Corporate Income Tax (CIT)

Canada

Macau SAR

General CIT Rate:

Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.

General CIT Rate:

CIT Return Due Date:

After six months from the end of the company's fiscal year.

CIT Return Due Date:

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

CIT Payment Due Date:

Typically, two months after the end of the company's 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 Estimated Payment Due Date:

Tax installment payments are usually due on the last day of each month.

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)

Canada

Macau SAR

Resident Withholding Tax (Dividend/Interest/Royalty):

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

25/25/25

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

Value-Added Tax (VAT)

Canada

Macau SAR

General VAT Rate:

5% - 15%

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Canada

Macau SAR

General Capital Gain Tax Rate:

Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.

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)

Canada

Macau SAR

Composite Effective Average Tax Rate:

23.74

Composite Effective Average Tax Rate:

11.15%

Composite Effective Marginal Tax Rate:

13.74

Composite Effective Marginal Tax Rate:

7.17%

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