Tax residency in Macao S.A.R
How to become a tax resident — and how hard it is to leave.
How do I become a tax resident of Macao S.A.R.?
You become a tax resident of Macao S.A.R. after spending 183 days there. Macao uses a territorial tax system.
Common questions
- What is the top personal income tax rate in Macao S.A.R.?
- The top personal income tax rate in Macao S.A.R. is 12%.
- Does Macao S.A.R. have an exit tax?
- No, Macao S.A.R. does not have an exit tax.
- What type of tax system does Macao S.A.R. use?
- Macao S.A.R. operates under a territorial tax system.
How to become a tax resident
Typically after 183+ days of presence in a year — or any of:
- 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
For a foreign individual, residence in Macao is mainly available through employment, investor/management executive/skilled worker routes, or family/status-based authorizations rather than a dedicated remote-worker or investment visa.
How to break residency
easy to leaveMacao 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.
“An individual who has stayed in Macao, China continuously or intermittently in a calendar year for 183 days or more; or for less than 183 days but has abode in Macao, China, is a tax resident in Macao, China.” — Financial Services Bureau (Direcção dos Serviços de Finanças, Macao SAR)
Estimate — confirm against the linked sources. See methodology.