East Asia
Macau tax rates 2026
A territorial low-tax SAR, territorial from 2026. Professional tax caps at 12%, corporate complementary tax sits at 12%, and there is no VAT, withholding, or inheritance tax.
Territorial
Last verified
The taxes
| Personal income (top) | 12%Professional tax is progressive up to 12%. The tax-free threshold rises to MOP 144,000 for 2026. From 1 January 2026, the system turns territorial, so only Macau-source income is taxed. |
|---|---|
| Corporate income | 12% |
| Capital gains | Not taxed for individuals. Corporate gains fall under complementary tax on realisation. |
| VAT / None. There is no VAT or GST. | None |
| Dividends (WHT) | 0%. None applies. |
| Interest (WHT) | 0%. None applies. |
| Royalties (WHT) | 0%. None applies. |
| Social security (employee) | Social Security Fund contribution of about MOP 30 a month, a nominal amount. |
| Social security (employer) | Social Security Fund contribution of about MOP 60 a month, a nominal amount. |
| Wealth tax | None |
| Inheritance / estate | None. There is no estate or gift tax. |
| Property tax | Urban property tax is 6% on rented property or 10% on rateable value. Stamp duty applies on transfers. |
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.