Asia-Pacific · Tax guide
Macau
Macau has no VAT and taxes company profits through complementary tax at 12%, with the first MOP 600,000 of taxable profit exempt. Taxes are administered by the Financial Services Bureau (DSF).
At a glance
- Complementary tax
- 12%
- Tax-free profit
- MOP 600,000
- VAT
- None
On profits
Each year
No sales tax
Complementary tax
Companies pay complementary tax at 12%, with the first MOP 600,000 of taxable profit exempt. Group A taxpayers (with audited accounts) file between April and June; Group B taxpayers file between February and March.
No VAT
Macau has no VAT or general sales tax. Gaming concessions pay special gaming taxes, and stamp duty applies to some transactions.
Key dates
- February to MarchGroup B complementary tax return
- April to JuneGroup A complementary tax return
Figures and sources
2 figures- Complementary tax (profits tax) rate12%Under professional review
- Taxable profit exempt from complementary taxMOP 600,000Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Macau based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Macau (a Macau accountant) before making compliance decisions.