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Macau (SAR), China - Overview and introduction

Macau (SAR), China - Overview and introduction

Taxation of international executives


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Professional tax is levied on all personal income arising in or derived from Macau (SAR). Taxpayers are divided into two groups: employees and professional practitioners.

There is no distinction between residents and non-residents for tax purposes. An individual is regarded as being a resident of Macau (SAR) if he/she possesses an identity card issued by Macau Special Administrative Region (SAR). A non-resident is normally required to apply for non-resident working permit in order to work in Macau (SAR).

Net taxable income is taxed at progressive rates from 7 percent to 12 percent. Different rates initially apply to non-residents without working permit (e.g. business travelers), but this differential disappears at higher levels of income. Generally, all non-cash fringe benefits provided to employees are subject to income tax.

The official currency of Macau (SAR) is the Macau Pataca (MOP).

Herein, the host country/territory refers to the country/territory to which the employee is assigned. The home country/territory refers to the country/territory where the assignee lives when they are not on assignment.

© 2020 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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