Macao Special Administrative Region
Corporate Services in Macau SAR-
Business-Friendly Environment:
Macau provides a favorable environment that integrates the legal systems of China, Portugal, and France, as well as business incentives, creating favorable conditions for foreign investment. Macau's strategic positioning and support services help businesses enter a wider Asian economic landscape.
-
Efforts in Economic Diversification:
Macau is committed to economic diversification, particularly through the development of specialized financial services such as financial leasing and wealth management. This includes supporting the growth of industries such as tourism, exhibitions, conferences, cultural entertainment, and traditional Chinese medicine.
-
Open Economy and International Cooperation:
As one of the most open economies in the world, Macau has established stable business relationships with over 120 countries and regions. It is a member of 30 international economic organizations and complies with over 100 international conventions and multilateral treaties. Macau's investment and business procedures are simple, with low taxation and free capital flow.
-
Development of the Modern Financial Services Industry:
The Macau government prioritizes building a modern financial services industry as a key policy goal. This includes developing green finance, digital banking, and strengthening ties with Portuguese-speaking countries and overseas Chinese communities to support Macau’s economic diversification. The financial sector has shown strong growth, representing an important pillar of the local economy.
Tax Info
Enter Dynamic Page- General CIT Rate
- 12
- CIT Return Due Date
- B group: March 31st; A group: June 30th.
- CIT Payment Due Date
- The final CIT payment will be due within approximately one month after the Macau Financial Services Bureau issues the final tax assessment.
- CIT Estimated Payment Due Date
- Unless the amount does not exceed MOP 3,000, the tax should be paid in two equal installments in September and November. In this case, the tax payment will be requested in a lump sum in September.
- Resident Withholding Tax (Dividend/Interest/Royalty)
- N/A
- Non-Resident Withholding Tax (Dividend/Interest/Royalty)
- N/A
- General VAT Rate
- NA
- General Capital Gain Tax Rate
- Capital gains are generally subject to complementary tax at the standard rates (up to 12%). Under the territorial taxation system effective January 1, 2026, only Macau-sourced capital gains are taxed, except for MNE constituent entities that are tax residents, which remain taxable on worldwide income including property disposal gains.
- Composite Effective Average Tax Rate
- 11.15%
- Composite Effective Marginal Tax Rate
- 7.17%
Administrative Regions
- MO - Macao
Belonging Jurisdiction
-
GCA - Greater China Area
Greater China AreaLearn MoreGreater China Area -
MO - Macau SAR
Macao Special Administrative RegionLearn MoreMacao Special Administrative Region -
WORLD - Global
EarthLearn MoreEarth
A Full-Service Consulting Firm Backs You Up
TKEG Expat is your trusted overseas business partner. We are the retail consulting department of THE KEITH &EVEN GROUP, a Hong Kong-based global consulting agency with access to 50 markets, covering approximately 72 percent of global GDP.
With its strategic advantages, we can connect customers to opportunities worldwide and serve them in 21 industries.
Do You Represent A Big Corporation Or Already Have 10 Million USD In Revenue?
If you represent a big corporation, or if your company already has more than $10 million USD in revenue, you may be interested in the enterprise solutions provided by THE KEITH &EVEN GROUP.
Enterprise Solutions >
Argentina - Español
Chile - Español
Colombia - Español
Costa Rica - Español
España - Español
Estados Unidos - Español
Global - Español
Mexico - Español
Panama - Español
Peru - Español
Union Europea - Español
中国内地 - 简体中文
新加坡 - 简体中文
泰国 - 简体中文
澳大利亚 - 简体中文
马来西亚 - 简体中文
澳門特區 - 繁體中文
香港特區 - 繁體中文
