Mo Company Formation

---
name: mo-company-formation
description: "Source-cited draft: company formation & entity choice for Macau (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/mo-company-formation"
  jurisdiction: "MO"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Macau Company Formation & Entity Choice

## Entities, capital and incorporation

The most common vehicle in Macau is the private limited company by quotas (Sociedade por Quotas, Lda.). Incorporation runs through the Commercial and Movable Property Registry, with a low minimum capital and a few weeks' timeline. Ongoing compliance is mainly the annual complementary tax return and professional tax filings.

- **Most common entity** — Private limited company by quotas (Sociedade por Quotas, Lda.)  _(Macau Commercial Code (https://macau.acclime.com/guides/how-to-register-company/))_
- **Other entity types** — Company limited by shares (Sociedade Anonima, S.A.), sole proprietorship, partnership, and branch of a foreign company  _(Macau Commercial Code)_
- **Minimum share capital (Lda.)** — MOP 25,000, payable in full on incorporation MOP  _(Macau Commercial Code (https://macau.acclime.com/guides/how-to-register-company/))_
- **Minimum share capital (S.A.)** — MOP 1,000,000 ((approx — confirm)) MOP  _(Macau Commercial Code)_
- **Shareholders** — Minimum 1 shareholder (single-member Lda. allowed); a multi-member Lda. has at least 2 quota-holders  _(Macau Commercial Code (https://macau.acclime.com/guides/how-to-register-company/))_
- **Directors / management** — At least 1 director (administrator); directors need not be Macau residents or shareholders  _(Macau Commercial Code)_
- **Registered office** — A local Macau registered address is required  _(Macau Commercial Code)_
- **Incorporation steps** — Name approval, draft and sign articles, open bank account and deposit capital, register at the Commercial and Movable Property Registry, then business registration (M1) with the DSF  _(Macau Commercial Registration Code (https://macau.acclime.com/guides/how-to-register-company/))_
- **Incorporation timeline** — Approximately 16–20 business days ((approx — confirm) practical timeline)  _(Macau Commercial Registration Code (https://macau.acclime.com/guides/how-to-register-company/))_
- **Business registration / opening tax** — An industrial tax (business registration) applies on commencement; the fixed annual industrial tax has commonly been waived under annual relief measures ((approx — confirm) current amount and waiver)  _(Macau Industrial Tax Regulation)_
- **Annual compliance — tax return** — File the complementary (profits) tax return annually (Group B by 31 March, Group A by 30 June)  _(Macau Complementary (Profits) Tax Regulation (https://www.mdme.com/en/knowledge/taxation-doing-business-in-macau-2025/22402/))_
- **Annual compliance — accounts** — Group A companies must maintain audited financial statements; Group B keep simplified records  _(Macau Complementary (Profits) Tax Regulation)_
- **Annual compliance — payroll/FSS** — Operate professional tax PAYE (quarterly remittance) and FSS contributions for local staff  _(Macau Professional Tax Regulation and Social Security System Law)_

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `mo-company-formation` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/mo-company-formation. If neither is available, confirm every figure against the official source pages cited above before relying on it.