Source-cited draft: corporate income tax 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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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%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 300,000Macau 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 accountsMacau 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 dividendsMacau Complementary (Profits) Tax Regulation — https://taxsummaries.pwc.com/macau-sar/corporate/other-taxes
Withholding tax on interest
None — no withholding tax on interestMacau Complementary (Profits) Tax Regulation
Withholding tax on royalties
None — no withholding tax on royaltiesMacau Complementary (Profits) Tax Regulation
Group B filing deadline
Annual return due by 31 March of the year following the tax yearMacau 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 yearMacau 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 assessmentMacau Complementary (Profits) Tax Regulation
Capital gains
No separate capital gains tax; gains of a business are taxed as ordinary complementary tax profitMacau Complementary (Profits) Tax Regulation
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Other Macau computations in the OpenAccountants Tax Library.