Taxation of international executives
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:
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.
Are there special payroll considerations for short-term assignments?
What income will be taxed during short-term assignments?
Salary, bonus, and all types of allowances.
Are there any additional considerations that should be considered before initiating a short-term assignment in Macau (SAR)?
A global survey of income tax, social security tax rates and tax legislation impacting expatriate employees.
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.
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