Top income tax
12.0%
Territorial system
Corporate tax
12.0%
VAT/GST
None
standard rate
Tax residency
183 days
4 tax treaties
Macau tax profile
Data year: 2025
- Tax system
- Territorial Territorial system - only Macau-sourced income taxed. No VAT/GST. Professional tax on employment income, complementary tax on business profits.
- 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)
- 1.5%
- Social security (employer)
- 3.0%
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- 4
Tax flags
Territorial Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Tax resident based on domicile or stay in Macau. Territorial system applies to all.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
Sources
- PwC - Macau (accessed Mar 23, 2026)