Complementary tax (CIT) at 12% on profits exceeding MOP 300,000; first MOP 600,000 exempt (2025 tax year). Territorial taxation effective January 1, 2026. No VAT. No withholding tax. Special 5% rate for qualifying fund managers and corporate treasury centers. Enhanced R&D deduction up to 300%.
Macau SAR Tax Brief
Time of Update 4/05/2026
Macau SAR Corporate Income Tax (CIT)
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.
Macau SAR Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Macau SAR Value-Added Tax (VAT)
General VAT Rate:
NA
Learn More
Macau SAR Capital Gain Tax (CGT)
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.
Macau SAR Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
11.15%
Composite Effective Marginal Tax Rate:
7.17%
Additional info
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TKEG Expat Macau SAR Corporate Tax Guide
Macau Corporate Income Tax (CIT)
Macau Personal Income Tax (PIT)
Value-added tax (VAT)
Consumption tax (excise duty)
Professional (Salaries) Tax
1.
Macau Corporate Income Tax (CIT)
Macau's complementary tax (CIT) headline rate is 12% on taxable profits exceeding MOP 300,000, with progressive rates of 3% to 9% below that. For the 2025 tax year, the first MOP 600,000 of taxable income is exempt (increased from MOP 32,000).
Territorial taxation (effective January 1, 2026): Only Macau-sourced income is taxable, except for MNE constituent entities that are tax residents, which remain taxed on worldwide income. Transfer pricing rules now require arm's-length pricing for related-party transactions.
Taxpayer groups:
Key 2026 incentives: 5% rate for qualifying fund managers and corporate treasury centers; R&D deduction at 300% on the first MOP 3 million (200% thereafter); Portuguese-speaking country income exemption.
Taxpayer groups:
- Group A (registered capital or average annual profits ≥ MOP 1 million): assessed on actual accounting income; filing deadline June 30
- Group B: assessed on deemed basis; filing deadline March 31
Key 2026 incentives: 5% rate for qualifying fund managers and corporate treasury centers; R&D deduction at 300% on the first MOP 3 million (200% thereafter); Portuguese-speaking country income exemption.
References
https://taxsummaries.pwc.com/macau-sar/corporate/taxes-on-corporate-income
2.
Macau Personal Income Tax (PIT)
Macau's Personal Income Tax (PIT) is levied at a headline rate of 12%. Taxpayers are required to file their PIT returns by the end of February. The PAYE system ensures that employees' income tax is withheld on a monthly basis by their employers, with estimated payments due before the 15th day of the month following each quarter-end. This process ensures that taxpayers are up to date with their tax obligations throughout the year, and no final payment date for PIT is explicitly defined.
References
https://taxsummaries.pwc.com/macau-sar/individual/taxes-on-personal-income
3.
Value-added tax (VAT)
There is no VAT regime in Macau SAR.
References
https://taxsummaries.pwc.com/macau-sar/corporate/other-taxes
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