Macao (China)
Eastern Asia • UTC+8 • Asia/MacauMacau Personal Income Tax
Macau's tax system is territorial, taxing only local income. There are no taxes on foreign income, making it attractive for expatriates.
Income Tax
0%–12%
Territorial tax on local income
Corporate Tax
12%
Standard corporate tax rate
VAT / GST
0%
No VAT or sales tax
Nomad Visa
Not Available
No dedicated program
Tax System Overview
Macau's tax system is territorial, meaning only income sourced within Macau is taxed. There is no tax on foreign income, and the system includes personal income tax and corporate tax.
System Type
Territorial tax system
Resident Taxation
Taxed only on Macau-source income.
Non-Resident Taxation
Non-residents are taxed only on Macau-source income.
Tax Year
January 1 – December 31
Income Tax Bands
Macau's progressive income tax bands based on annual taxable income in MOP (2025).
Tax Treaty
Double Taxation Agreements help prevent individuals and businesses from being taxed twice on the same income.
Portugal
Treaty ActiveThe treaty between Macau and Portugal prevents double taxation on income and provides reduced withholding tax rates on dividends, interest, and royalties.
Key Benefits
Prevents double taxation on income earned in both countries.- Reduced withholding tax on dividends, interest, and royalties.
Totalization Agreement
These agreements coordinate social security systems, ensuring workers pay into only one system at a time.
Portugal
Agreement ActiveThe agreement between Macau and Portugal prevents workers from paying social security in both jurisdictions simultaneously.
Coverage Areas
Facts
- Prevents double taxation of social security contributions for Macau–Portugal workers.
- Allows workers to combine contribution periods for benefits eligibility.
Other Countries with Agreements
Business & Freelancing
Corporate Tax Rate
12% flat rate for all businesses
VAT Registration
No VAT system in place
Freelancer Rules
Freelancers are taxed under the same territorial system, only on Macau-source income.
Crypto Policy
No specific regulations on cryptocurrency taxation.
Frequently Asked Questions
Digital Nomad & Benefits
Visa Details
Tax Perks
- No tax on foreign income for residents
- Low corporate tax rate of 12%
Filing Roadmap
Gather Income Documents
Collect all relevant income documents, including employment slips and any Macau-source income statements.
Complete Tax Return
Fill out the Macau tax return form, ensuring all Macau-source income is accurately reported.
Submit Tax Return
Submit the completed tax return to the Macau Financial Services Bureau by the April 30 deadline.
Pay Any Tax Due
Ensure any taxes owed are paid by the deadline to avoid penalties.