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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
Tax authority: Financial Services Bureau Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate USD equivalent
MOP 0 MOP 600,000 0.0% $0 – $74,349
MOP 600,000 and above 12.0% $74,349 +
Personal income
Personal income brackets
Bracket min Bracket max Rate USD equivalent
MOP 0 MOP 144,000 0.0% $0 – $17,844
MOP 144,000 MOP 164,000 7.0% $17,844 – $20,322
MOP 164,000 MOP 184,000 8.0% $20,322 – $22,800
MOP 184,000 MOP 224,000 9.0% $22,800 – $27,757
MOP 224,000 MOP 304,000 10.0% $27,757 – $37,670
MOP 304,000 MOP 424,000 11.0% $37,670 – $52,540
MOP 424,000 and above 12.0% $52,540 +
Local currency: MOP

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
Professional tax: employees file M/5 (January for multiple employers; Group 2 with accounts by 15 April per DSF calendar). Complementary tax: Group B M/1 by end of March, Group A M/1 between April and June. PwC cites professional tax returns due by end of February and final professional tax payment by 15 January of the following year.

Sources

Change history

    • 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 (https://taxsummaries.pwc.com/macau-sar, https://www.fss.gov.mo/en/social/social-mandatory, https://www.dsf.gov.mo)

    • 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 (https://taxsummaries.pwc.com/macau-sar, https://www.fss.gov.mo/en/social/social-mandatory, https://www.dsf.gov.mo)

    • 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 (https://taxsummaries.pwc.com/macau-sar, https://www.fss.gov.mo/en/social/social-mandatory, https://www.dsf.gov.mo)

    • 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 (https://taxsummaries.pwc.com/macau-sar, https://www.fss.gov.mo/en/social/social-mandatory, https://www.dsf.gov.mo)

    • 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 (https://taxsummaries.pwc.com/macau-sar, https://www.fss.gov.mo/en/social/social-mandatory, https://www.dsf.gov.mo)

    • 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 (https://taxsummaries.pwc.com/macau-sar, https://www.fss.gov.mo/en/social/social-mandatory, https://www.dsf.gov.mo)

    • 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 (https://taxsummaries.pwc.com/macau-sar, https://www.fss.gov.mo/en/social/social-mandatory, https://www.dsf.gov.mo)

    • 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 (https://taxsummaries.pwc.com/macau-sar, https://www.fss.gov.mo/en/social/social-mandatory, https://www.dsf.gov.mo)

    • 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 (https://taxsummaries.pwc.com/macau-sar, https://www.fss.gov.mo/en/social/social-mandatory, https://www.dsf.gov.mo)

    • 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 (https://taxsummaries.pwc.com/macau-sar, https://www.fss.gov.mo/en/social/social-mandatory, https://www.dsf.gov.mo)

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