Source-cited draft: tax overview 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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System overview
Macau (Macao SAR) runs a simple, territorial, low-rate tax system administered by the Financial Services Bureau. It has no VAT/GST and no general withholding tax. Many headline figures are set annually in the SAR Budget Law and confirmed by the Legislative Assembly, so they can change year to year.
Tax year
Calendar year (1 January to 31 December)Macau Complementary (Profits) Tax Regulation
Currency
Macau pataca (MOP / MOP$)Macau Monetary Authority
Tax authority
Financial Services Bureau (Direccao dos Servicos de Financas, DSF / DSF Macau)Financial Services Bureau (DSF) — https://www.dsf.gov.moView source ↗
Basis of taxation
Territorial — only Macau-source income is taxed; foreign-source income is generally outside scopeMacau Complementary (Profits) Tax Regulation
Headline personal (professional) tax rate
Progressive 0%–12%; effective rate typically under ~6.3% after the standard 25%/30% deductionMacau Professional Tax Regulation — https://taxsummaries.pwc.com/macau-sar/individual/taxes-on-personal-incomeView source ↗
Headline corporate (complementary) tax rate
12% on taxable profit above the annual exemption thresholdMacau Complementary (Profits) Tax Regulation — https://taxsummaries.pwc.com/macau-sar/corporate/taxes-on-corporate-incomeView source ↗
Complementary tax exemption threshold (2025)
MOP 600,000 of taxable income exempt; excess taxed at 12%Macau Budget Law 2025 (annual tax relief measures)
VAT / GST
None — Macau has no value added tax or goods and services taxMacau tax framework (no VAT/GST statute exists) — https://taxsummaries.pwc.com/macau-sar/corporate/other-taxesView source ↗
Other principal taxes
Property tax, stamp duty, consumption tax (tobacco/spirits only), and gaming tax on casino concessionairesMacau tax framework (Property Tax, Stamp Duty and Consumption Tax regulations)
Main corporate annual filing deadline
Group B: 31 March; Group A: 30 June (year following the tax year)Macau Complementary (Profits) Tax Regulation — https://www.mdme.com/en/knowledge/taxation-doing-business-in-macau-2025/22402/View source ↗
Main personal annual filing deadline
Self-employed: by 31 March (or 15 April if organised accounts are kept). Employees: handled by employer PAYE — no individual returnMacau Professional Tax Regulation
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