MO · Asia · MOP
Macau
Tax rates
Income Tax
12%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Macau SAR (Individual, Taxes on personal income) · as of 2026-01-01Corporate Tax
12%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
0%
Capital Gains Tax
0%
Source: PwC Worldwide Tax Summaries — Macau SAR (Individual, Income determination) · as of 2026-06-02Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-02
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2026 national income tax for Macau using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
The calculator needs JavaScript — every figure stays readable without it. The full bracket schedule is under Brackets & notes below, and the calculator page lists every country's schedule.
Brackets & notes
Income Tax
| Threshold | Rate |
|---|---|
| MOP 0 | 0% |
| MOP 144,000 | 7% |
| MOP 164,000 | 8% |
| MOP 184,000 | 9% |
| MOP 224,000 | 10% |
| MOP 304,000 | 11% |
| MOP 424,000 | 12% |
Progressive professional tax rates apply cumulatively to assessable income for the 2026 tax year; earnings of self-employed persons are also covered, while foreign freelancers and artists without a valid work visa are taxed at the higher of a flat 5% or this schedule.
Macau levies a progressive 'professional tax' on employment and self-employment income, cumulative up to a maximum marginal rate of 12% for the tax year 2026, applying to income above MOP 424,000. Foreign freelancers and artists without a valid work visa are instead taxed at the higher of a flat 5% or the progressive schedule.
VAT
Macau levies no VAT, GST, or general sales tax; a narrow consumption tax applies only to imported tobacco and spirits.
Capital Gains Tax
Capital gains and investment income are not taxable to individual recipients in Macau SAR, except for dividends received from local corporations, which are taxed at either the corporate or shareholder level.
Wealth Tax
No net wealth tax levied.