Asia-Pacific · Company formation

Company formation in Macau

Best for operators who want a low-headline-tax Asian base built on a Portuguese-language legal system, with gateway positioning into Greater China. You will need patience for a document-heavy, notary-based setup.

Last verified July 2026

At a glance

Entity
Private limited company by quotas (Sociedade por Quotas, Lda.) — the standard closely-held vehicle; needs 2-30 quota-holders (a single-member Sociedade Unipessoal por Quotas also exists)
Corporate tax
Complementary Tax (Imposto Complementar de Rendimentos), top rate 12%. Per the 2026 Budget the annual exemption threshold was raised to MOP 600,000, so only taxable profit above that is taxed at 12% (as of 2026, subject to yearly Legislative Assembly renewal)
Incorporation time
~2-4 weeks once notarised/apostilled documents are ready (name reservation ~1 week, then notarial deed and registry filing)
Minimum capital
MOP 25,000 (~USD 3,100), fully subscribed at incorporation; no fixed per-quota minimum, but banks expect capital realistic to the business
Resident director
No residency requirement. At least one manager (gerente) is needed; managers and quota-holders may be individuals or corporates of any nationality, resident anywhere, and 100% foreign ownership is allowed
Audit
No audit tied to the company form itself. Complementary-tax Group A taxpayers (capital ≥ MOP 1,000,000, or average taxable profit > MOP 500,000 over 3 years) must have accounts certified by a Macau-registered auditor/accountant; smaller Group B taxpayers file a simplified return with no audit
Remote set-up
Not fully online for foreigners. Incorporation is by notarial deed, but founders need not appear in person if they grant a notarised, apostilled/consularised power of attorney; all foreign ID and corporate documents must be notarised, apostilled or consularised and translated into Portuguese/Chinese. KYC is done at the notary/IPIM one-stop service
Government fee
Commercial Registry registration act fee is about MOP 50 (per the gov.mo PS-1060 schedule); trade-name registration ~MOP 65. The material cost is the separate notarial deed emolument, which scales with declared share capital, plus translation and legalisation
Best for
Best for operators who want a low-headline-tax Asian base built on a Portuguese-language legal system, with gateway positioning into Greater China. You will need patience for a document-heavy, notary-based setup.

The process

  1. Reserve the company name with the Commercial and Movable Property Registry (Conservatória do Registo Comercial e de Bens Móveis)
  2. Prepare and legalise founder documents (notarised, apostilled/consularised, translated) and draft the articles of association
  3. Execute the incorporation as a notarial deed before a Macau notary (often via IPIM's one-stop service)
  4. Register the company at the Commercial Registry and complete business (Imposto Complementar / M/1) and occupational-tax registration with the Finance Services Bureau (DSF)
What can go wrong
  • The standard Lda. needs at least two quota-holders; use the single-member Sociedade Unipessoal por Quotas if only one owner is intended
  • All foreign personal and corporate documents must be apostilled or consularised and translated — this legalisation step, not the registry, drives the real timeline
  • The exemption threshold and 12% rate depend on the annual budget law; the MOP 600,000 exemption reflects the 2026 Budget and is not permanent
  • Opening a corporate bank account is the practical bottleneck: Macau banks apply strict substance and KYC checks and may demand far higher paid-in capital than the MOP 25,000 statutory minimum; regulated activities (gaming, finance) require separate licences

Frequently asked

How long does it take to register a company in Macau?

~2-4 weeks once notarised/apostilled documents are ready (name reservation ~1 week, then notarial deed and registry filing)

How much does it cost to register a company in Macau?

Commercial Registry registration act fee is about MOP 50 (per the gov.mo PS-1060 schedule); trade-name registration ~MOP 65. The material cost is the separate notarial deed emolument, which scales with declared share capital, plus translation and legalisation

What is the corporate tax rate in Macau?

Complementary Tax (Imposto Complementar de Rendimentos), top rate 12%. Per the 2026 Budget the annual exemption threshold was raised to MOP 600,000, so only taxable profit above that is taxed at 12% (as of 2026, subject to yearly Legislative Assembly renewal)

Does a company in Macau need a resident director?

No residency requirement. At least one manager (gerente) is needed; managers and quota-holders may be individuals or corporates of any nationality, resident anywhere, and 100% foreign ownership is allowed

Can a company in Macau be formed remotely?

Not fully online for foreigners. Incorporation is by notarial deed, but founders need not appear in person if they grant a notarised, apostilled/consularised power of attorney; all foreign ID and corporate documents must be notarised, apostilled or consularised and translated into Portuguese/Chinese. KYC is done at the notary/IPIM one-stop service

What is the minimum share capital in Macau?

MOP 25,000 (~USD 3,100), fully subscribed at incorporation; no fixed per-quota minimum, but banks expect capital realistic to the business

Does a company in Macau need an audit?

No audit tied to the company form itself. Complementary-tax Group A taxpayers (capital ≥ MOP 1,000,000, or average taxable profit > MOP 500,000 over 3 years) must have accounts certified by a Macau-registered auditor/accountant; smaller Group B taxpayers file a simplified return with no audit

Form a company in Macau?

One named person on the file, an honest read on tax and substance, and a fixed quote before you commit.