🇲🇴 Macau
MO / MAC #196
Nomad Score
60.0
Cities
3
Region
Sinosphere,
Asia,
Asia,
Eastern Asia
Currency
MOP
🇲🇴 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.
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
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)
🔗 RELATED
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