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Macau VAT / Sales Tax

Detailed vat / sales tax rates and rules for Macau in 2026.

VAT / Sales TaxMOP

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%

Registration Threshold

Not applicable - no VAT in Macau

How Macau VAT / Sales Tax compares

Macau’s standard VAT / sales tax rate of 0% is the 182nd highest of 203 countries TaxAtlas tracks, below the global average of 13.7% and Asia’s regional average of 9.6%.

Macau
0%
Asia average
9.6%
Global average
13.7%

Countries with a similar vat / sales tax rate

Macau VAT / Sales Tax FAQ