Source-cited draft: vat / gst 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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Use OpenAccountants for VAT / GST in Macau.
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Every figure is drawn from this Tax Guide and cited to its source.
VAT / GST
Macau has NO VAT and NO GST — there is no general indirect consumption taxMacau tax framework (no VAT/GST statute exists)View source ↗
VAT registration threshold
Not applicable — no VAT/GST regime, so no registration, returns, or reverse chargeMacau tax framework (no VAT/GST statute exists)
Consumption tax (narrow)
Specific consumption tax applies only to tobacco and spirits entering Macau; there is no broad consumption taxMacau Consumption Tax RegulationView source ↗
Customs duties / import tariffs
None — Macau is a free port with no general customs duties (excise applies only to tobacco and spirits)Macau Consumption Tax Regulation
Stamp duty on property transfer
Progressive 1%–3% plus 5% surcharge on the duty, giving effective rates of about 1.05%–3.15%Macau Stamp Duty RegulationView source ↗
Stamp duty on leases
0.5% of total rent over the lease term, payable within 15 daysMacau Stamp Duty RegulationView source ↗
Stamp duty general range
Fixed small amounts or 0.2%–10% on the value of various documents/transactionsMacau Stamp Duty Regulation
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Macau has no value added tax or goods and services tax, and no general consumption or sales tax. Indirect revenue comes mainly from gaming tax, stamp duty, and a narrow consumption tax on tobacco and spirits.
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Other Macau computations in the OpenAccountants Tax Library.