Macau Corporate Income Tax

Complementary (profits) tax

• Complementary tax overview — Corporate profits are taxed under Macau Complementary Tax on a territorial basis. The single 12% rate applies above an annual exemption threshold that is set each year in the Budget Law. Taxpayers are split into Group A (audited accounts) and Group B (simplified/estimated), which drives both the assessment method and the filing deadline.
• Standard complementary tax rate — 12% % (Macau Complementary (Profits) Tax Regulation — https://taxsummaries.pwc.com/macau-sar/corporate/taxes-on-corporate-income)
• Exemption threshold (2025) — First MOP 600,000 of taxable income exempt; excess taxed at 12% MOP (Annual measure; statutory base threshold is much lower (MOP 32,000) absent relief) (Macau Budget Law 2025 (annual tax relief measures))
• Statutory framework (when no annual relief) — Progressive 3%–9% on MOP 32,001–300,000 and 12% above MOP 300,000 % ((approx — confirm) base law; overridden by annual Budget relief) (Macau Complementary (Profits) Tax Regulation — https://taxsummaries.pwc.com/macau-sar/corporate/taxes-on-corporate-income)
• Tax base — Net Macau-source profit; foreign-source income generally not taxed (territorial) (Macau Complementary (Profits) Tax Regulation)
• Group A taxpayers — Companies with capital >= MOP 1,000,000 or average taxable profit >= MOP 1,000,000 over 3 years; assessed on audited accounts MOP ((approx — confirm) Group A entry thresholds) (Macau Complementary (Profits) Tax Regulation)
• Group B taxpayers — Smaller businesses assessed on declared/estimated profit (simplified regime) (Macau Complementary (Profits) Tax Regulation)
• Withholding tax on dividends — None — Macau does not levy withholding tax on dividends % (Macau Complementary (Profits) Tax Regulation — https://taxsummaries.pwc.com/macau-sar/corporate/other-taxes)
• Withholding tax on interest — None — no withholding tax on interest % (Macau Complementary (Profits) Tax Regulation)
• Withholding tax on royalties — None — no withholding tax on royalties % (Macau Complementary (Profits) Tax Regulation)
• Group B filing deadline — Annual return due by 31 March of the year following the tax year (Macau Complementary (Profits) Tax Regulation — https://www.mdme.com/en/knowledge/taxation-doing-business-in-macau-2025/22402/)
• Group A filing deadline — Annual return due by 30 June of the year following the tax year (Macau Complementary (Profits) Tax Regulation — https://www.mdme.com/en/knowledge/taxation-doing-business-in-macau-2025/22402/)
• Tax payment — Assessed complementary tax is generally payable in two instalments (around September and November) after assessment ((approx — confirm) instalment timing) (Macau Complementary (Profits) Tax Regulation)
• Capital gains — No separate capital gains tax; gains of a business are taxed as ordinary complementary tax profit (Macau Complementary (Profits) Tax Regulation)