Mo Tax Overview

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

# Macau Tax Overview

## Macau Tax Overview

## Macau tax system at a glance

- **System overview** — Macau (Macao SAR) runs a simple, territorial, low-rate tax system administered by the Financial Services Bureau. It has no VAT/GST and no general withholding tax. Many headline figures are set annually in the SAR Budget Law and confirmed by the Legislative Assembly, so they can change year to year.
- **Tax year** — Calendar year (1 January to 31 December)  _(Macau Complementary (Profits) Tax Regulation)_
- **Currency** — Macau pataca (MOP / MOP$)  _(Macau Monetary Authority)_
- **Tax authority** — Financial Services Bureau (Direccao dos Servicos de Financas, DSF / DSF Macau)  _([Financial Services Bureau (DSF) — https://www.dsf.gov.mo](https://www.dsf.gov.mo))_
- **Basis of taxation** — Territorial — only Macau-source income is taxed; foreign-source income is generally outside scope  _(Macau Complementary (Profits) Tax Regulation)_
- **Headline personal (professional) tax rate** — Progressive 0%–12%; effective rate typically under ~6.3% after the standard 25%/30% deduction %  _([Macau Professional Tax Regulation — https://taxsummaries.pwc.com/macau-sar/individual/taxes-on-personal-income](https://taxsummaries.pwc.com/macau-sar/individual/taxes-on-personal-income))_
- **Headline corporate (complementary) tax rate** — 12% on taxable profit above the annual exemption threshold %  _([Macau Complementary (Profits) Tax Regulation — https://taxsummaries.pwc.com/macau-sar/corporate/taxes-on-corporate-income](https://taxsummaries.pwc.com/macau-sar/corporate/taxes-on-corporate-income))_
- **Complementary tax exemption threshold (2025)** — MOP 600,000 of taxable income exempt; excess taxed at 12% MOP (Annual measure — set yearly in the Budget Law)  _(Macau Budget Law 2025 (annual tax relief measures))_
- **VAT / GST** — None — Macau has no value added tax or goods and services tax  _([Macau tax framework (no VAT/GST statute exists) — https://taxsummaries.pwc.com/macau-sar/corporate/other-taxes](https://taxsummaries.pwc.com/macau-sar/corporate/other-taxes))_
- **Other principal taxes** — Property tax, stamp duty, consumption tax (tobacco/spirits only), and gaming tax on casino concessionaires  _(Macau tax framework (Property Tax, Stamp Duty and Consumption Tax regulations))_
- **Main corporate annual filing deadline** — Group B: 31 March; Group A: 30 June (year following the tax year)  _([Macau Complementary (Profits) Tax Regulation — https://www.mdme.com/en/knowledge/taxation-doing-business-in-macau-2025/22402/](https://www.mdme.com/en/knowledge/taxation-doing-business-in-macau-2025/22402/))_
- **Main personal annual filing deadline** — Self-employed: by 31 March (or 15 April if organised accounts are kept). Employees: handled by employer PAYE — no individual return  _(Macau Professional 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-tax-overview` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/mo-tax-overview. If neither is available, confirm every figure against the official source pages cited above before relying on it.