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Taxation in Macau


Macau corporate tax is levied at progressive rates ranging from 9% to 12%. An entity is resident if it is incorporated in Macao.

Residents are taxed on worldwide income; non-residents are taxed only on Macau source income. Foreign-source income derived by residents is subject to complementary tax (equivalent to corporate tax) in the same way as Macao-source income. Branches are taxed the same as subsidiaries.

Taxable Income

Complementary tax is imposed on a company's profits, which consist of business income, interest income and realised capital gains. Normal business expenses may be deducted in computing taxable income.

Taxation of Dividends

Dividends received by a Macau company from another Macao company are exempt from complementary tax if the dividends are paid out of after-tax profits. Dividends received from a foreign company are subject to complementary tax in the period the dividends are received.

Capital Gains

Capital gains are subject to complementary tax on realisation.


Group A taxpayers may carry forward losses for three years. Group B taxpayers may not carry forward losses. The carry back of losses is not permitted.

Tax Incentives

There are no tax incentives, except for investments in certain circumstances (environment, technology, diversification).

Other Taxes

Capital Duty


Payroll Tax


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