Asia-Pacific · MOP
Macau
Reviewed 2026-06-21
Top income tax
12%
Self-employed SS
Optional
VAT
0%
Capital gains
0%
Exit tax
No
Nomad visa
No
75
/ 100
Tax efficiency83
Ease to enter57
Ease to exit93
Cost of living68
Internet50
English60
Macau is a low-tax special administrative region with no VAT, no capital gains tax, no inheritance or wealth tax, and no withholding on dividends. Both individual professional tax and corporate complementary tax top out at 12 percent, and from 2026 the system is formally territorial, so only Macau-source income is taxed. There is no digital nomad visa, but skilled foreigners can seek residence through the talent recruitment scheme introduced in 2023.
Personal income tax
Income tax structureProgressive
Top income tax rate12%
Entry income tax rate7%
Top rate threshold$52,800
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityOptional
Indirect & other taxes
VAT standard rate0%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate12%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Lifestyle
Cost of living index60.5
English proficiencyMedium
Civil liberties18
Sources
- PwC Worldwide Tax Summaries — Macau SAR Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — Macau SAR Corporate: Taxes on corporate income
- PwC Worldwide Tax Summaries — Macau SAR Corporate: Other taxes (no VAT, social security fund)
- PwC Worldwide Tax Summaries — Macau SAR Corporate: Withholding taxes and Group taxation (no WHT, no CFC)
- Macao SAR Government Portal — Talent Recruitment Programmes
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.