Complementary tax (CIT) at 12% on profits exceeding MOP 300,000; first MOP 600,000 exempt (2025 tax year). Territorial taxation effective January 1, 2026. No VAT. No withholding tax. Special 5% rate for qualifying fund managers and corporate treasury centers. Enhanced R&D deduction up to 300%.
Macau SAR Tax Brief
Time of Update 4/05/2026
Macau SAR Corporate Income Tax (CIT)
Macau SAR Withholding Tax (WHT)
Macau SAR Value-Added Tax (VAT)
Macau SAR Capital Gain Tax (CGT)
Macau SAR Effective Tax Rate (ETR)
Composite Effective Marginal Tax Rate:
7.17%
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TKEG Expat™ (Test) Macau SAR Corporate Tax Guide
1.
Macau Corporate Income Tax (CIT)
Macau's complementary tax (CIT) headline rate is 12% on taxable profits exceeding MOP 300,000, with progressive rates of 3% to 9% below that. For the 2025 tax year, the first MOP 600,000 of taxable income is exempt (increased from MOP 32,000).
[b]Territorial taxation (effective January 1, 2026):[/b] Only Macau-sourced income is taxable, except for MNE constituent entities that are tax residents, which remain taxed on worldwide income. Transfer pricing rules now require arm's-length pricing for related-party transactions.
[b]Taxpayer groups:[/b]
[ul][li]Group A (registered capital or average annual profits ≥ MOP 1 million): assessed on actual accounting income; filing deadline June 30[/li][li]Group B: assessed on deemed basis; filing deadline March 31[/li][/ul]
CIT is payable in two equal installments in September and November (lump sum in September if under MOP 3,000).
[b]Key 2026 incentives:[/b] 5% rate for qualifying fund managers and corporate treasury centers; R&D deduction at 300% on the first MOP 3 million (200% thereafter); Portuguese-speaking country income exemption.
[b]Territorial taxation (effective January 1, 2026):[/b] Only Macau-sourced income is taxable, except for MNE constituent entities that are tax residents, which remain taxed on worldwide income. Transfer pricing rules now require arm's-length pricing for related-party transactions.
[b]Taxpayer groups:[/b]
[ul][li]Group A (registered capital or average annual profits ≥ MOP 1 million): assessed on actual accounting income; filing deadline June 30[/li][li]Group B: assessed on deemed basis; filing deadline March 31[/li][/ul]
CIT is payable in two equal installments in September and November (lump sum in September if under MOP 3,000).
[b]Key 2026 incentives:[/b] 5% rate for qualifying fund managers and corporate treasury centers; R&D deduction at 300% on the first MOP 3 million (200% thereafter); Portuguese-speaking country income exemption.
2.
Macau Personal Income Tax (PIT)
Macau's Personal Income Tax (PIT) is levied at a headline rate of 12%. Taxpayers are required to file their PIT returns by the end of February. The PAYE system ensures that employees' income tax is withheld on a monthly basis by their employers, with estimated payments due before the 15th day of the month following each quarter-end. This process ensures that taxpayers are up to date with their tax obligations throughout the year, and no final payment date for PIT is explicitly defined.
3.
Value-added tax (VAT)
There is no VAT regime in Macau SAR.
4.
Consumption tax (excise duty)
Consumption tax is imposed only on tobacco and spirits entering into Macau SAR.
There are two methods for determining the amount of consumption tax payable, by quantity or by value. The former method of assessment is based on the weight or volume of goods and the latter is based on the price of the goods imported into Macau SAR. The rate of consumption tax varies depending on the classification of the imported goods
There are two methods for determining the amount of consumption tax payable, by quantity or by value. The former method of assessment is based on the weight or volume of goods and the latter is based on the price of the goods imported into Macau SAR. The rate of consumption tax varies depending on the classification of the imported goods
5.
Professional (Salaries) Tax
Professional Tax is payable by anyone receiving income from employment services performed in Macau SAR or from a Macau employment. In Macau SAR, the Professional Tax reporting, withholding, and remittance obligations rest with the employer.
