Macau Personal Income Tax
Detailed personal income tax rates and rules for Macau in 2026.
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 (MOP) | 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% |
Filing Deadline
Employers file Group 1 returns by February; individuals file by April
Residency Rule
Macau taxes on a source basis rather than residency. Income derived from employment performed in Macau is taxable regardless of where the individual is resident. There is no concept of worldwide taxation.
Additional Notes
Various professional deductions are available. Macau also provides tax-free cash handouts (wealth partaking scheme) to residents annually, funded by gaming tax revenues.
How Macau Income Tax compares
Macau’s top personal income tax rate of 12% is the 164th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
