Macau - Other taxes and levies

Macau - Other taxes and levies

Taxation of international executives

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Social security tax

Are there social security/social insurance taxes in Macau? If so, what are the rates for employers and employees?

Employer’s social security rate is MOP30 per person per month for employees who are local residents. For non-residents with working permits, the employer is required to pay a monthly recruitment levy of MOP200 per person per month.

Employee’s social security rate is MOP15 per person per month for employees who are local residents and none for foreign employees working in Macau.

Gift, wealth, estate, and/or inheritance tax

Are there real estate taxes in Macau?

Rental income in Macau is subject to property tax. Under the regulations, property taxes generally are levied on two categories of real estate properties. The first applies to leased properties on which the levies are based on the actual rental income at the rate of 10 percent. The second category involves properties which have not been let and are occupied by the owners, in which case taxes are levied at 6 percent on the assessable rental value. The assessable rental value is estimated by the government and revised periodically after taking into account all relevant factors and changes in the property market.

Real estate tax

Are there real estate taxes in Macau?

Rental income in Macau is subject to property tax. Under the regulations, property taxes generally are levied on two categories of real estate properties. The first applies to leased properties on which the levies are based on the actual rental income at the rate of 10 percent. The second category involves properties which have not been let and are occupied by the owners, in which case taxes are levied at 6 percent on the assessable rental value. The assessable rental value is estimated by the government and revised periodically after taking into account all relevant factors and changes in the property market.

Sales/VAT tax

Are there sales and/or value-added taxes in Macau?

None.

Unemployment tax

Are there unemployment taxes in Macau?

None.

© 2016 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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