- Income tax brackets updated
Refreshed for 2026 territorial New Tax Code, PIT/CIT brackets, treaty count 7, social security as flat MOP amounts, residency and filing text (taxsummaries.pwc.com, fss.gov.mo, dsf.gov.mo)
MO
Macau
Eastern Asia
MOP
MO · MAC · #196 · 3 cities
Nomad score
58/100
Compare
Top income tax
12.0%
Territorial system
Corporate tax
12.0%
VAT/GST
None
standard rate
Tax residency
—
7 tax treaties
Macau tax profile
Data year: 2026
- Tax system
- Territorial Territorial taxation from 1 January 2026 under the New Tax Code: Macau-sourced income, property and consumption are taxed; offshore business profits are generally outside complementary tax. Professional tax applies to employment and self-employment income from Macau work; complementary tax applies to business profits. No VAT or GST. Statutory complementary tax remains progressive (3–9% up to MOP 300,000, 12% above) but the 2026 Budget exempts the first MOP 600,000 of taxable profit and taxes the excess at 12%.
- Top PIT rate
- 12.0%
- Corporate tax rate
- 12.0%
- VAT/GST
- No VAT/GST
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- Rate not recorded
- Social security (employer)
- Rate not recorded
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- 7
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| MOP 0 | MOP 600,000 | 0.0% |
| MOP 600,000 | and above | 12.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| MOP 0 | MOP 144,000 | 0.0% |
| MOP 144,000 | MOP 164,000 | 7.0% |
| MOP 164,000 | MOP 184,000 | 8.0% |
| MOP 184,000 | MOP 224,000 | 9.0% |
| MOP 224,000 | MOP 304,000 | 10.0% |
| MOP 304,000 | MOP 424,000 | 11.0% |
| MOP 424,000 | and above | 12.0% |
Tax flags
Territorial Exemption
Tax residency
- Residency rules
- Residence and domicile do not determine professional tax liability; Macau employment or services performed for a Macau employer are taxed on that income regardless of where payment is received or days spent in Macau. Treaty partners rely on applicable DTA articles for tie-breakers.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- End of February (professional tax M/5); complementary tax M/1 March to June
Sources
- Financial Services Bureau (DSF) (accessed Oct 9, 2026) Tax authority site; 2026 filing calendar and complementary tax M/1 guidance
- Macau Social Security Fund — mandatory contributions (accessed Oct 9, 2026) Flat MOP 90/month obligatory contributions (employer MOP 60, employee MOP 30)
- PwC — Macau SAR overview (accessed Oct 9, 2026) Headline PIT/CIT 12%, no VAT or WHT, filing due dates
- PwC — Macau professional tax (accessed Oct 9, 2026) 2026 progressive professional tax table
- PwC — Macau complementary tax (accessed Oct 9, 2026) Territorial system from 2026, MOP 600k exemption and 12% rate for 2026
- PwC — Macau tax treaties (accessed Oct 9, 2026) DTAs in force and TIEA network
- PwC — Macau 2026 tax incentives (accessed Oct 9, 2026) 2026 personal allowance MOP 144k and 30% liability reduction
Change history
-
-
- Income tax brackets updated
Refreshed for 2026 territorial New Tax Code, PIT/CIT brackets, treaty count 7, social security as flat MOP amounts, residency and filing text (taxsummaries.pwc.com, fss.gov.mo, dsf.gov.mo)
-
- Income tax brackets updated
Refreshed for 2026 territorial New Tax Code, PIT/CIT brackets, treaty count 7, social security as flat MOP amounts, residency and filing text (taxsummaries.pwc.com, fss.gov.mo, dsf.gov.mo)
-
- Income tax brackets updated
Refreshed for 2026 territorial New Tax Code, PIT/CIT brackets, treaty count 7, social security as flat MOP amounts, residency and filing text (taxsummaries.pwc.com, fss.gov.mo, dsf.gov.mo)
-
- Income tax brackets updated
Refreshed for 2026 territorial New Tax Code, PIT/CIT brackets, treaty count 7, social security as flat MOP amounts, residency and filing text (taxsummaries.pwc.com, fss.gov.mo, dsf.gov.mo)
-
- Income tax brackets updated
Refreshed for 2026 territorial New Tax Code, PIT/CIT brackets, treaty count 7, social security as flat MOP amounts, residency and filing text (taxsummaries.pwc.com, fss.gov.mo, dsf.gov.mo)
-
- Income tax brackets updated
Refreshed for 2026 territorial New Tax Code, PIT/CIT brackets, treaty count 7, social security as flat MOP amounts, residency and filing text (taxsummaries.pwc.com, fss.gov.mo, dsf.gov.mo)
-
- Income tax brackets updated
Refreshed for 2026 territorial New Tax Code, PIT/CIT brackets, treaty count 7, social security as flat MOP amounts, residency and filing text (taxsummaries.pwc.com, fss.gov.mo, dsf.gov.mo)
-
- Income tax brackets updated
Refreshed for 2026 territorial New Tax Code, PIT/CIT brackets, treaty count 7, social security as flat MOP amounts, residency and filing text (taxsummaries.pwc.com, fss.gov.mo, dsf.gov.mo)
-
- Income tax brackets updated
Refreshed for 2026 territorial New Tax Code, PIT/CIT brackets, treaty count 7, social security as flat MOP amounts, residency and filing text (taxsummaries.pwc.com, fss.gov.mo, dsf.gov.mo)