Source-cited draft: company formation & entity choice for Macau (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Most common entity
Private limited company by quotas (Sociedade por Quotas, Lda.)Macau Commercial Code (https://macau.acclime.com/guides/how-to-register-company/)
Other entity types
Company limited by shares (Sociedade Anonima, S.A.), sole proprietorship, partnership, and branch of a foreign companyMacau Commercial Code
Minimum share capital (Lda.)
MOP 25,000, payable in full on incorporationMacau Commercial Code (https://macau.acclime.com/guides/how-to-register-company/)
Minimum share capital (S.A.)
MOP 1,000,000 ((approx — confirm))Macau Commercial Code
Shareholders
Minimum 1 shareholder (single-member Lda. allowed); a multi-member Lda. has at least 2 quota-holdersMacau Commercial Code (https://macau.acclime.com/guides/how-to-register-company/)
Directors / management
At least 1 director (administrator); directors need not be Macau residents or shareholdersMacau Commercial Code
Registered office
A local Macau registered address is requiredMacau Commercial Code
Incorporation steps
Name approval, draft and sign articles, open bank account and deposit capital, register at the Commercial and Movable Property Registry, then business registration (M1) with the DSFMacau Commercial Registration Code (https://macau.acclime.com/guides/how-to-register-company/)
Incorporation timeline
Approximately 16–20 business days ((approx — confirm) practical timeline)Macau Commercial Registration Code (https://macau.acclime.com/guides/how-to-register-company/)
Business registration / opening tax
An industrial tax (business registration) applies on commencement; the fixed annual industrial tax has commonly been waived under annual relief measures ((approx — confirm) current amount and waiver)Macau Industrial Tax Regulation
Annual compliance — tax return
File the complementary (profits) tax return annually (Group B by 31 March, Group A by 30 June)Macau Complementary (Profits) Tax Regulation (https://www.mdme.com/en/knowledge/taxation-doing-business-in-macau-2025/22402/)
Annual compliance — accounts
Group A companies must maintain audited financial statements; Group B keep simplified recordsMacau Complementary (Profits) Tax Regulation
Annual compliance — payroll/FSS
Operate professional tax PAYE (quarterly remittance) and FSS contributions for local staffMacau Professional Tax Regulation and Social Security System Law
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
The most common vehicle in Macau is the private limited company by quotas (Sociedade por Quotas, Lda.). Incorporation runs through the Commercial and Movable Property Registry, with a low minimum capital and a few weeks' timeline. Ongoing compliance is mainly the annual complementary tax return and professional tax filings.
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Other Macau computations in the OpenAccountants Tax Library.