Company formation in Macau

At a glance

Entity

Private limited company by quotas (Sociedade por Quotas, Lda.) — the standard closely-held vehicle; needs 2-30 quota-holders (a single-member Sociedade Unipessoal por Quotas also exists)

Corporate tax

Complementary Tax (Imposto Complementar de Rendimentos), top rate 12%. Per the 2026 Budget the annual exemption threshold was raised to MOP 600,000, so only taxable profit above that is taxed at 12% (as of 2026, subject to yearly Legislative Assembly renewal)

Incorporation time

~2-4 weeks once notarised/apostilled documents are ready (name reservation ~1 week, then notarial deed and registry filing)

Minimum capital

MOP 25,000 (~USD 3,100), fully subscribed at incorporation; no fixed per-quota minimum, but banks expect capital realistic to the business

Resident director

No residency requirement. At least one manager (gerente) is needed; managers and quota-holders may be individuals or corporates of any nationality, resident anywhere, and 100% foreign ownership is allowed

Audit

No audit tied to the company form itself. Complementary-tax Group A taxpayers (capital ≥ MOP 1,000,000, or average taxable profit > MOP 500,000 over 3 years) must have accounts certified by a Macau-registered auditor/accountant; smaller Group B taxpayers file a simplified return with no audit

Remote set-up

Not fully online for foreigners. Incorporation is by notarial deed, but founders need not appear in person if they grant a notarised, apostilled/consularised power of attorney; all foreign ID and corporate documents must be notarised, apostilled or consularised and translated into Portuguese/Chinese. KYC is done at the notary/IPIM one-stop service

Government fee

Commercial Registry registration act fee is about MOP 50 (per the gov.mo PS-1060 schedule); trade-name registration ~MOP 65. The material cost is the separate notarial deed emolument, which scales with declared share capital, plus translation and legalisation

Best for

Best for operators who want a low-headline-tax Asian base built on a Portuguese-language legal system, with gateway positioning into Greater China. You will need patience for a document-heavy, notary-based setup.

The process

1. Reserve the company name with the Commercial and Movable Property Registry (Conservatória do Registo Comercial e de Bens Móveis)
2. Prepare and legalise founder documents (notarised, apostilled/consularised, translated) and draft the articles of association
3. Execute the incorporation as a notarial deed before a Macau notary (often via IPIM's one-stop service)
4. Register the company at the Commercial Registry and complete business (Imposto Complementar / M/1) and occupational-tax registration with the Finance Services Bureau (DSF)