background image
8.2.1. Corporate/Profit Taxes

A non-resident entity having a permanent establishment in Macau is subject to tax on income earned by such permanent establishment in Macau. The tax is levied at the same rate as for resident companies i.e. 12% on taxable income exceeding MOP 600,000. Complementary tax on taxable income up to MOP 600,000 is nil.

There is no branch tax on the (deemed) remittance of the after-tax profits to the foreign head office.