Macau SAR vs Croatia
Corporate Tax Comparison
Time of Update: Macau SAR: 4/05/2026 / Croatia: 4/05/2026
Compare Macau SAR and Croatia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Macau SAR vs Croatia Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Macau SAR
Croatia
General CIT Rate:
12
General CIT Rate:
18 (10% of companies with income less than 1,000,000.00 euros)
CIT Return Due Date:
B group: March 31st; A group: June 30th.
CIT Return Due Date:
Within the last four months of the year at the company.
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:
As of the last day of CIT application deadline.
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:
Pay in monthly installments before the end of last month.
Withholding Tax (WHT)
Macau SAR
Croatia
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Macau SAR
Croatia
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 subject to the normal corporate income tax rate constraints.
Effective Tax Rate (ETR)
Macau SAR
Croatia
Composite Effective Average Tax Rate:
11.15%
Composite Effective Average Tax Rate:
16.15%
Composite Effective Marginal Tax Rate:
7.17%
Composite Effective Marginal Tax Rate:
6.93%
