Macau Corporate Income Tax
Detailed corporate income tax rates and rules for Macau in 2026.
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%
Additional Notes
Gaming concessionaires are subject to a special gaming tax of 35% of gross gaming revenue plus additional premiums and contributions totaling approximately 40%. This is the primary source of government revenue and operates separately from the corporate tax system.
How Macau Corporate Tax compares
Macau’s corporate tax rate of 12% is the 178th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Asia’s regional average of 19.7%.
