Macau - Special considerations for short-term assignments

Macau - Special considerations for short-term...

Taxation of international executives

Related content

Residency rules

Payroll considerations

Taxable income

Additional considerations

For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than one year.

Residency rules

Are there special residency considerations for short-term assignments?

A non-resident is considered to be working illegally in Macau under the following circumstances:

  • when one engages in activities for others without a valid work permit
  • when one has a work permit, but provides services to an entity other than the original sponsoring employer
  • when one has a work permit, but performs work that is not stipulated in the relevant work permit
  • when one is self-employed to carry out activities for own interest without a valid administrative permit.

A non-resident working in Macau 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.

Payroll considerations

Are there special payroll considerations for short-term assignments?

No.

Taxable income

What income will be taxed during short-term assignments?

Salary, bonus, and all types of allowances.

Additional considerations

Are there any additional considerations that should be considered before initiating a short-term assignment in Macau?

No.

© 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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