Overview and introduction | KPMG Global
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Macau (SAR) - Overview and introduction

Macau (SAR) - 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, 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 refers to the country to which the employee is assigned. The home country refers to the country where the assignee lives when he/she is not on assignment.

© 2019 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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