Corporate Tax Comparison

Macau SAR vs Turkey

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

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

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Macau SAR

Turkey

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Macau SAR

Turkey

General CIT Rate:

25 (financial companies up to 30%)

CIT Return Due Date:

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

CIT Return Due Date:

The 30th day of the fourth month after the end of the fiscal 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 Payment Due Date:

The tax return form is due by the end of the month (i.e., for companies using the calendar year, it is before the end of April).

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.

CIT Estimated Payment Due Date:

Quarterly prepayments of taxes should be paid by the 17th of the second month of each quarter.

Withholding Tax (WHT)

Macau SAR

Turkey

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

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

15/0/20

Value-Added Tax (VAT)

Macau SAR

Turkey

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Macau SAR

Turkey

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.

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Macau SAR

Turkey

Composite Effective Average Tax Rate:

11.15%

Composite Effective Average Tax Rate:

22.33%

Composite Effective Marginal Tax Rate:

7.17%

Composite Effective Marginal Tax Rate:

9.56%

A Full-Service Consulting Firm Backs You Up

TKEG Expat is your trusted overseas business partner. We are the retail consulting department of THE KEITH &EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.

Learn More About THE KEITH & EVEN GROUP >

A Full-Service Consulting Firm Backs You Up

Corporate Clients

Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?

If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH &EVEN GROUP.

Enterprise Solutions >