Macao S.A.R
Eastern Asia · MO · 7 treaties
What is the tax system in Macao S.A.R.?
Macao S.A.R. operates a territorial tax system. It has a top personal income tax rate of 12% and a corporate tax rate of 12%.
Tax profile
| Corporate income tax | 12% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 0% |
| Personal income (top rate) | 12% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- What are the main tax rates in Macao S.A.R.?
- Macao S.A.R. has a top personal income tax rate of 12%, a corporate tax rate of 12%, 0% dividend withholding tax, and 0% VAT.
- How does one become a tax resident in Macao S.A.R.?
- To become a tax resident in Macao S.A.R., an individual must be physically present in the territory for at least 183 days.
- Does Macao S.A.R. have an exit tax?
- Macao S.A.R. does not have an exit tax.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- Stayed in Macao, China continuously or intermittently for 183 days or more in a calendar year
- Stayed in Macao, China for less than 183 days in a calendar year but has an abode in Macao
Macao taxes employment/self‑employment income sourced in Macao regardless of residence, and the official residency tests are purely based on physical presence or having an abode, so ceasing to meet these conditions generally ends tax residency without any domicile or citizenship tail.
Source: Financial Services Bureau (Direcção dos Serviços de Finanças, Macao SAR)
Tax treaty network (13)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Cabo Verde | — | — | — |
| Cambodia | — | — | — |
| China | 10% | 10% | 10% |
| Hong Kong S.A.R. | 5% | 5% | 5% |
| Mozambique | — | — | — |
| Portugal | 5% | 5% | 10% |
| Vietnam | 10% | 10% | 10% |
| Laos | 10% | 10% | 10% |
| Malaysia | 10% | 10% | 10% |
| Thailand | 10% | 10% | 10% |
| Japan | 10% | 10% | 10% |
| South Korea | 10% | 10% | 10% |
| Singapore | 5% | 5% | 5% |