Macau Tax Rates
Macau operates a low-tax territorial system with a maximum 12% personal income tax rate and 12% corporate tax rate. There is no VAT, no capital gains tax, and no withholding tax on dividends. As a Special Administrative Region of China, Macau maintains its own tax system. The economy is heavily dependent on the gaming industry, which provides substantial government revenue through gaming taxes of 35-40%.
Top Income Tax Rate
12%
Corporate Tax Rate
12%
VAT / Sales Tax
0%
Capital Gains Tax
0%
Detailed Tax Information
Income Tax Brackets
Macau's professional tax (salaries tax) applies progressive rates from 0% to 12% on employment income. Only income sourced in Macau is taxable. The first MOP 144,000 of annual income is exempt. Non-residents are taxed at the same progressive rates on Macau-sourced employment income. The low top rate of 12% makes Macau one of the most attractive jurisdictions for high earners.
| Income Range | Tax Rate |
|---|---|
| MOP 0 – MOP 144K | 0% |
| MOP 144K – MOP 164K | 7% |
| MOP 164K – MOP 184K | 8% |
| MOP 184K – MOP 224K | 9% |
| MOP 224K – MOP 304K | 10% |
| MOP 304K – MOP 424K | 11% |
| MOP 424K+ | 12% |
Corporate Tax
Macau's complementary tax (corporate tax) is levied at progressive rates up to 12% on Macau-sourced income. The first MOP 600,000 of taxable income is exempt. Income above MOP 600,000 is taxed at 12%. Only income sourced in Macau is taxable; offshore income is exempt under the territorial system.
Standard Rate
12%
Capital Gains Tax
Macau does not impose capital gains tax. Gains from the disposal of any type of asset are not subject to tax.
Rate
0%
VAT / Sales Tax
Macau does not impose VAT, GST, or any general sales tax. A tourism tax of 5% applies to services provided by hotels and similar establishments. Excise duties apply to tobacco and alcohol.
Standard Rate
0%
Cryptocurrency Tax
Macau has not introduced specific cryptocurrency regulations or tax rules. Given the absence of capital gains tax, crypto investment gains would not be taxed. The Monetary Authority of Macau has issued warnings about cryptocurrency risks.
Tax Treaties
Macau has a limited number of tax treaties due to its status as a Special Administrative Region. Its arrangement with Mainland China is the most significant. Macau's low tax rates reduce the practical need for an extensive treaty network.
Treaty Network
5
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Macau
See how much you could save by moving here from your current country.
+$23K
Tax in United States
$24K
24.4% effective
Tax in Macau
$2K
1.5% effective
You Save
93.8%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
