East Asia
Macau: tax at a glance
A territorial low-tax SAR, territorial from 2026. Professional tax caps at 12%, corporate complementary tax sits at 12%, and there is no VAT, withholding, or inheritance tax.
Territorial
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The taxes
- Personal income (top)
- 12%Professional tax is progressive up to 12%. The tax-free threshold rises to MOP 144,000 for 2026. From 1 January 2026, the system turns territorial, so only Macau-source income is taxed.
- Corporate income
- 12%
- Capital gains
- Not taxed for individuals. Corporate gains fall under complementary tax on realisation.
- VAT / None. There is no VAT or GST.
- None
- Dividends (WHT)
- 0%. None applies.
- Interest (WHT)
- 0%. None applies.
- Royalties (WHT)
- 0%. None applies.
- Social security (employee)
- Social Security Fund contribution of about MOP 30 a month, a nominal amount.
- Social security (employer)
- Social Security Fund contribution of about MOP 60 a month, a nominal amount.
- Wealth tax
- None
- Inheritance / estate
- None. There is no estate or gift tax.
- Property tax
- Urban property tax is 6% on rented property or 10% on rateable value. Stamp duty applies on transfers.
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.