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Macau — Orbitax Country Chapters
6.5. Deduction of Cross-Border Payments and Non-Deductible Expenses

Expenses incurred for the purpose of business are deductible unless they are specifically disallowed. The following general expense types are not deductible or have limited deductibility for tax purposes in Macau:

  • Charitable donations exceeding 0.2% of the company's turnover
  • Donations made to unrecognized charitable organisations
  • Complementary tax and provision for taxes, fines
  • Losses arising from insurable risks