Liechtenstein vs Macau SAR
Corporate Tax Comparison
Time of Update: Liechtenstein: 4/05/2026 / Macau SAR: 4/05/2026
Compare Liechtenstein and Macau SAR corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Liechtenstein vs Macau SAR Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Liechtenstein
Macau SAR
General CIT Rate:
12.5
General CIT Rate:
12
CIT Return Due Date:
July 1st (may be postponed)
CIT Return Due Date:
B group: March 31st; A group: June 30th.
CIT Payment Due Date:
Within 30 days of receiving the evaluation.
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:
Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.
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)
Liechtenstein
Macau SAR
Resident Withholding Tax (Dividend/Interest/Royalty):
0
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Liechtenstein
Macau SAR
General Capital Gain Tax Rate:
The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.
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)
Liechtenstein
Macau SAR
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
11.15%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
7.17%
