Mo Corporate Income Tax

---
name: mo-corporate-income-tax
description: "Source-cited draft: corporate income tax 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-corporate-income-tax"
  jurisdiction: "MO"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Macau Corporate Income Tax

## Complementary (profits) tax

- **Complementary tax overview** — Corporate profits are taxed under Macau Complementary Tax on a territorial basis. The single 12% rate applies above an annual exemption threshold that is set each year in the Budget Law. Taxpayers are split into Group A (audited accounts) and Group B (simplified/estimated), which drives both the assessment method and the filing deadline.
- **Standard complementary tax rate** — 12% %  _(Macau Complementary (Profits) Tax Regulation — https://taxsummaries.pwc.com/macau-sar/corporate/taxes-on-corporate-income)_
- **Exemption threshold (2025)** — First MOP 600,000 of taxable income exempt; excess taxed at 12% MOP (Annual measure; statutory base threshold is much lower (MOP 32,000) absent relief)  _(Macau Budget Law 2025 (annual tax relief measures))_
- **Statutory framework (when no annual relief)** — Progressive 3%–9% on MOP 32,001–300,000 and 12% above MOP 300,000 % ((approx — confirm) base law; overridden by annual Budget relief)  _(Macau Complementary (Profits) Tax Regulation — https://taxsummaries.pwc.com/macau-sar/corporate/taxes-on-corporate-income)_
- **Tax base** — Net Macau-source profit; foreign-source income generally not taxed (territorial)  _(Macau Complementary (Profits) Tax Regulation)_
- **Group A taxpayers** — Companies with capital >= MOP 1,000,000 or average taxable profit >= MOP 1,000,000 over 3 years; assessed on audited accounts MOP ((approx — confirm) Group A entry thresholds)  _(Macau Complementary (Profits) Tax Regulation)_
- **Group B taxpayers** — Smaller businesses assessed on declared/estimated profit (simplified regime)  _(Macau Complementary (Profits) Tax Regulation)_
- **Withholding tax on dividends** — None — Macau does not levy withholding tax on dividends %  _(Macau Complementary (Profits) Tax Regulation — https://taxsummaries.pwc.com/macau-sar/corporate/other-taxes)_
- **Withholding tax on interest** — None — no withholding tax on interest %  _(Macau Complementary (Profits) Tax Regulation)_
- **Withholding tax on royalties** — None — no withholding tax on royalties %  _(Macau Complementary (Profits) Tax Regulation)_
- **Group B filing deadline** — Annual return due by 31 March of the year following the tax year  _(Macau Complementary (Profits) Tax Regulation — https://www.mdme.com/en/knowledge/taxation-doing-business-in-macau-2025/22402/)_
- **Group A filing deadline** — Annual return due by 30 June of the year following the tax year  _(Macau Complementary (Profits) Tax Regulation — https://www.mdme.com/en/knowledge/taxation-doing-business-in-macau-2025/22402/)_
- **Tax payment** — Assessed complementary tax is generally payable in two instalments (around September and November) after assessment ((approx — confirm) instalment timing)  _(Macau Complementary (Profits) Tax Regulation)_
- **Capital gains** — No separate capital gains tax; gains of a business are taxed as ordinary complementary tax profit  _(Macau Complementary (Profits) Tax Regulation)_

## 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-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/mo-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.