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Tax compliance services in Macau.

Stay fully compliant with Macau tax regulations through our expert compliance services. We ensure your filings are accurate, submitted on time, and optimised to minimise tax liabilities.

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Tax compliance services in Macau

Stay on top of your tax obligations and filings.

On-time filings & returns

We calculate and file your tax returns accurately and on time, making sure you won’t face any penalties or late fees.

Always up to date

Our tax team always stays up to date with the latest tax regulation changes, ensuring your tax compliance.

Strategic tax advisory

We offer strategic advice on optimising your tax bill, decreasing the double taxation risk, tax incentives and more.

Corporate & personal annual tax compliance

Corporate tax compliance services.

  • Tax registration

    We can assist with registering with Macau Financial Services Bureau and Social Security System.

    As well as completing the required tax registration/ de-registration of each employee. This includes the forms M/2 and M/2A.

  • Professional tax

    We can assist with the completion of the required quarterly professional tax – revenue – payment slip form and help to submit the form to the Financial Services Bureau. As well as handling the payment to the quarterly withholding professional tax. This includes calculating and submitting the forms M/3 and M/4.

    Annually

  • Annual income filing

    Group A:

    Companies with capital exceeding MOP 1,000,000 or an average profit greater than MOP 1,000,000 over the past three years must complete their annual filing by June 30. An Audit report is required for these cases.

    Included documentation:
    • M/1 income tax return form
    • Annex A form
    • Annex B form
    • M/3 Assets depreciation and amortization form
    • M/4 Provisions movement form
    • Technical Report signed by an accountant or CPA
    • Supporting documents for recognized bad debts
    Group B:

    Filing the Annual Income Declaration Form (M1/ Group B) without organised accounting.

    Option 1:

    • Validate supported documents provided by client
    • Determine taxable profits
    • Prepare tax forms
    • Submit to Financial Service Bureau

    Option 2:

    • Prepare required tax forms based on client provided figures
    • Submit to Financial Services Bureau

  • Social Security Fund

    We can assist with the registration of Social Security Fund (SSF) for the new/ terminated employees, as well as handle the payment of quarterly withholding SSF payment slip.

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FAQs

Common questions & answers.

What is the corporate tax rate in Macau?

Macau applies a Complementary Income Tax on business profits. For 2025, the first MOP 600,000 of taxable profits is exempt, and any amount above this threshold is taxed at a flat rate of 12%. This makes Macau one of the more competitive jurisdictions in the region for corporate taxation.

Is there a withholding tax in Macau?

No, Macau does not impose any withholding tax on dividends, interest, royalties, or service fees paid to non-residents. This absence of withholding tax is a key advantage for businesses engaging in cross-border transactions.

Is offshore income exempt in Macau?

Currently, Macau taxes worldwide income, but there are specific exemptions, such as income from Portuguese-speaking countries (if taxed locally) and interest on Macau-issued debt instruments. From 1 January 2026, Macau will shift to a territorial tax system, meaning only Macau-sourced income will generally be taxable.

What is the VAT rate in Macau?

Macau does not have a value added tax (VAT) or goods and services tax (GST) system. Instead, the government relies on other forms of taxation, such as complementary tax, property tax, and stamp duty, to generate revenue.

Does Macau have a VAT refund?

No, Macau does not offer VAT refunds because it does not impose VAT in the first place. Tourists may benefit from duty-free shopping in certain locations, but this is not the same as a formal VAT refund scheme.

What is the personal income tax?

Personal income tax in Macau applies to both employment and self-employment income and is taxed progressively. Self-employed individuals are required to declare and pay their taxes annually.

  • Up to MOP 144,000 are tax-exempt
  • MOP 144,001-164,000: 7%
  • MOP 164,001-184,000: 8%
  • MOP 184,001-224,000:9%
  • MOP 224,001-304,000:10%
  • MOP 304,001-424,000:11%
  • Above MOP 424,000: 12%
Ready to get started?

Streamline your tax compliance and file your returns hassle-free with our tax services.

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Schedule a free 30-minute discovery call to discuss starting and managing your company in Macau.

Pierre Gargatte, Associate Director

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