Macao S.A.R

Eastern Asia · MO · 7 treaties

Tax profile

What 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 (7)

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.