Mo Vat Gst

---
name: mo-vat-gst
description: "Source-cited draft: vat / gst 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-vat-gst"
  jurisdiction: "MO"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Macau VAT / GST

## No VAT / GST in Macau

Macau has no value added tax or goods and services tax, and no general consumption or sales tax. Indirect revenue comes mainly from gaming tax, stamp duty, and a narrow consumption tax on tobacco and spirits.

- **VAT / GST** — Macau has NO VAT and NO GST — there is no general indirect consumption tax  _([Macau tax framework (no VAT/GST statute exists)](https://taxsummaries.pwc.com/macau-sar/corporate/other-taxes))_
- **VAT registration threshold** — Not applicable — no VAT/GST regime, so no registration, returns, or reverse charge  _(Macau tax framework (no VAT/GST statute exists))_
- **Consumption tax (narrow)** — Specific consumption tax applies only to tobacco and spirits entering Macau; there is no broad consumption tax  _([Macau Consumption Tax Regulation](https://taxsummaries.pwc.com/macau-sar/corporate/other-taxes))_
- **Customs duties / import tariffs** — None — Macau is a free port with no general customs duties (excise applies only to tobacco and spirits)  _(Macau Consumption Tax Regulation)_
- **Stamp duty on property transfer** — Progressive 1%–3% plus 5% surcharge on the duty, giving effective rates of about 1.05%–3.15% %  _([Macau Stamp Duty Regulation](https://taxsummaries.pwc.com/macau-sar/corporate/other-taxes))_
- **Stamp duty on leases** — 0.5% of total rent over the lease term, payable within 15 days %  _([Macau Stamp Duty Regulation](https://taxsummaries.pwc.com/macau-sar/corporate/other-taxes))_
- **Stamp duty general range** — Fixed small amounts or 0.2%–10% on the value of various documents/transactions %  _(Macau Stamp Duty 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-vat-gst` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/mo-vat-gst. If neither is available, confirm every figure against the official source pages cited above before relying on it.