Tax Info
Enter Dynamic PageGeneral CIT Rate
12
CIT Return Due Date
B group: March 31st; A group: June 30th.
CIT Payment Due Date
The final CIT payment will be due within approximately one month after the Macau Financial Services Bureau issues the final tax assessment.
CIT Estimated Payment Due Date
Unless the amount does not exceed MOP 3,000, the tax should be paid in two equal installments in September and November. In this case, the tax payment will be requested in a lump sum in September.
Resident Withholding Tax (Dividend/Interest/Royalty)
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty)
N/A
General VAT Rate
NA
General Capital Gain Tax Rate
Capital gains are generally subject to complementary tax at the standard rates (up to 12%). Under the territorial taxation system effective January 1, 2026, only Macau-sourced capital gains are taxed, except for MNE constituent entities that are tax residents, which remain taxable on worldwide income including property disposal gains.
Composite Effective Average Tax Rate
11.15%
Composite Effective Marginal Tax Rate
7.17%
Administrative Regions
MO - Macao
