Ireland vs Macau SAR
Corporate Tax Comparison
Time of Update: Ireland: 4/04/2026 / Macau SAR: 4/05/2026
Compare Ireland and Macau SAR corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ireland vs Macau SAR Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ireland
Macau SAR
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
General CIT Rate:
12
CIT Return Due Date:
Nine months after the end of the tax accounting period.
CIT Return Due Date:
B group: March 31st; A group: June 30th.
CIT Payment Due Date:
Nine months after the end of the tax accounting period.
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:
Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the 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)
Ireland
Macau SAR
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ireland
Macau SAR
General Capital Gain Tax Rate:
33%
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)
Ireland
Macau SAR
Composite Effective Average Tax Rate:
12.36
Composite Effective Average Tax Rate:
11.15%
Composite Effective Marginal Tax Rate:
13.21
Composite Effective Marginal Tax Rate:
7.17%
