Vietnam vs Macau SAR
Corporate Tax Comparison
Time of Update: Vietnam: 4/05/2026 / Macau SAR: 4/05/2026
Compare Vietnam and Macau SAR corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Vietnam vs Macau SAR Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Vietnam
Macau SAR
General CIT Rate:
20
General CIT Rate:
12
CIT Return Due Date:
For CIT finalisation, the due date is the last day of the 3rd month of the following financial year.
CIT Return Due Date:
B group: March 31st; A group: June 30th.
CIT Payment Due Date:
The same as the deadline for submission of the final CIT return (i.e. the last day of the 3rd month of the following financial 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:
Quarterly payments must be made no later than the 30th day of the next quarter.
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)
Vietnam
Macau SAR
Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/5/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Vietnam
Macau SAR
General Capital Gain Tax Rate:
Vietnamese companies: capital gains taxed at the standard 20% CIT rate. Foreign sellers: from December 15, 2025, capital transfers generally subject to 2% CIT on sale proceeds. Securities transfers by foreign entities: 0.1% CIT on total sales proceeds.
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)
Vietnam
Macau SAR
Composite Effective Average Tax Rate:
N/A
Composite Effective Average Tax Rate:
11.15%
Composite Effective Marginal Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
7.17%
