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Macau (SAR), China - Special considerations for short-term assignments

Macau (SAR) - Special considerations for short-term...

Taxation of international executives

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Residency rules

Payroll considerations

Taxable income

Additional considerations

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

A non-resident is considered to be working illegally in Macau (SAR) under the following circumstances:

  • when one engages in activities for others without a valid work permit
  • when one has a work permit, but provides services to an entity other than the original sponsoring employer
  • when one has a work permit, but performs work that is not stipulated in the relevant work permit
  • when one is self-employed to carry out activities for own interest without a valid administrative permit.

A non-resident working in Macau (SAR) that provides instructional, technical, quality control, or business supervisory service is allowed only to stay continuously for a maximum of 45 days in every 6 consecutive months.

Payroll considerations

Are there special payroll considerations for short-term assignments?

No.

Taxable income

What income will be taxed during short-term assignments?

Salary, bonus, and all types of allowances.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Macau (SAR)?

No.

Disclaimer:

All information contained in this publication is summarized by KPMG, a Macau (SAR) partnership and a member firm affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity, based on Law No. 21/78/M introduced in September 1978 regarding Macau (SAR) Complementary Tax and the further amendments made by Law 21/2019 in December 2019, personal income tax imposed under Law No. 2/78/M in February 1978 and the further amendments made by Executive Order No. 267/2003 in December 2003, property tax under Law No. 19/78/M in August 1978 and the further amendments based on Law No. 1/2011 and Law No.1/2018, stamp duty tax imposed under Law No. 17/88/M, and Law No.4/2010 regarding social security system and further amendment made by Executive Order No. 357/2016 and Law No.6/2018.

© 2021 KPMG, a Macau partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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