Macau SAR vs Switzerland
Corporate Tax Comparison
Time of Update: Macau SAR: 4/05/2026 / Switzerland: 4/01/2026
Compare Macau SAR and Switzerland corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Macau SAR vs Switzerland Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Macau SAR
Switzerland
General CIT Rate:
12
General CIT Rate:
Federal corporate income tax: after-tax profit of 8.5% (pre-tax profit of 7.83%). State and local CIT is added to federal CIT, resulting in an overall effective tax rate between 11.9% and 21.0%, depending on the company's domicile in Switzerland.
CIT Return Due Date:
B group: March 31st; A group: June 30th.
CIT Return Due Date:
The due date varies from canton to canton (usually between six and nine months after the close of the business 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 due date varies from canton to canton.
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:
Federal CIT is usually due by 31 March of the following tax period. At the cantonal level, the due dates vary from canton to canton.
Withholding Tax (WHT)
Macau SAR
Switzerland
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0%-35% / 0%-35% / 0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%-35% / 0%-35% / 0
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Macau SAR
Switzerland
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:
The effective tax rate (ETR) depends on the company’s location of corporate residency in Switzerland. The ETR of a company resident at the capital cities of the Swiss cantons varies between 11.9% and 20.5%. Exceptions to be considered relate to the participation relief and capital gains on real estate.
Effective Tax Rate (ETR)
Macau SAR
Switzerland
Composite Effective Average Tax Rate:
11.15%
Composite Effective Average Tax Rate:
17.1%
Composite Effective Marginal Tax Rate:
7.17%
Composite Effective Marginal Tax Rate:
10.4%
