Tax Overview in Macau

Tax overview for Macau (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Macau · tax year 2025 · changed 25 Jun 2026

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Key figures: Macau, 2025

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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)

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Macau Tax Overview

Macau tax system at a glance

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.mo)
Basis of taxation — Territorial — only Macau-source income is taxed; foreign-source income is generally outside scope (Macau Complementary (Profits) Tax Regulation)
Headline personal (professional) tax rate — Progressive 0%–12%; effective rate typically under ~6.3% after the standard 25%/30% deduction % (Macau Professional Tax Regulation — https://taxsummaries.pwc.com/macau-sar/individual/taxes-on-personal-income)
Headline corporate (complementary) tax rate — 12% on taxable profit above the annual exemption threshold % (Macau Complementary (Profits) Tax Regulation — https://taxsummaries.pwc.com/macau-sar/corporate/taxes-on-corporate-income)
Complementary tax exemption threshold (2025) — MOP 600,000 of taxable income exempt; excess taxed at 12% MOP (Annual measure — set yearly in the Budget Law) (Macau Budget Law 2025 (annual tax relief measures))
VAT / GST — None — Macau has no value added tax or goods and services tax (Macau tax framework (no VAT/GST statute exists) — https://taxsummaries.pwc.com/macau-sar/corporate/other-taxes)
Other principal taxes — Property tax, stamp duty, consumption tax (tobacco/spirits only), and gaming tax on casino concessionaires (Macau 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/)
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 return (Macau Professional Tax Regulation)

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Macau tax system at a glance

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.mo)

Basis of taxation — Territorial — only Macau-source income is taxed; foreign-source income is generally outside scope (Macau Complementary (Profits) Tax Regulation)

Headline personal (professional) tax rate — Progressive 0%–12%; effective rate typically under ~6.3% after the standard 25%/30% deduction % (Macau Professional Tax Regulation — https://taxsummaries.pwc.com/macau-sar/individual/taxes-on-personal-income)

Headline corporate (complementary) tax rate — 12% on taxable profit above the annual exemption threshold % (Macau Complementary (Profits) Tax Regulation — https://taxsummaries.pwc.com/macau-sar/corporate/taxes-on-corporate-income)

Complementary tax exemption threshold (2025) — MOP 600,000 of taxable income exempt; excess taxed at 12% MOP (Annual measure — set yearly in the Budget Law) (Macau Budget Law 2025 (annual tax relief measures))

VAT / GST — None — Macau has no value added tax or goods and services tax (Macau tax framework (no VAT/GST statute exists) — https://taxsummaries.pwc.com/macau-sar/corporate/other-taxes)

Other principal taxes — Property tax, stamp duty, consumption tax (tobacco/spirits only), and gaming tax on casino concessionaires (Macau 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/)

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 return (Macau Professional Tax Regulation)