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8.1.2. Other Taxes

The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type Rate(s) Notes
Capital Duty N/A There is no capital duty in Macau.
Payroll Tax NIL There is no payroll tax separately due by companies on their total payroll expenditure. Employers are required to withhold income tax and social security premiums on behalf of their employees.
Social Security Employer Contribution MOP 60 & 200 per month per employee Employer is required to contribute to social security fund on the basis of employees’ salary at following rates: Resident employees - MOP 60 per month Non-resident employees - Employment fee of MOP 200 per month Non-resident employees - Employment fee of MOP 200 per month
Social Security Employee Contribution MOP 30 Social security contribution of MOP 30 per month is applicable to all employees.
Stamp Duty Varies depending on the documents, transactions Stamp duty is applicable on property transactions, stampable transactions, and certain types of documents, and its rate varies depending on the transaction/ document. Immovable property is also subject to additional stamp duty, special stamp duty, and buyer stamp duty. Effective 31 March 2021, physical stamps are abolished, and transitional provisions are provided for existing stamps for a period of 2 years.
Transfer Tax NIL There is no transfer tax in Macau
Property Tax (Real property) 6 % & 8% Property tax is imposed annually, at 8% (reduced from 10% effective from 1 January 2019) on the actual rental income in case of leased properties or at 6% on assessable rental value in case of self-use properties, subject to certain exemptions. The property tax rate for leased properties is reduced to 8% for the tax year 2021.
Customs Duty Varies based on the type of product A consumption tax is imposed on tobacco and spirits imported into Macau. Apart from consumption tax, there are no custom duties / import tariffs in Macau.
Excise Duty (Consumption tax) - See custom duty above
Tourism Tax 5% & 10% Tourism tax is levied at the rate of 5% on services (excluding telecommunication and laundry services) and a service charge of up to 10% on services rendered in Macau by certain establishments like hotels, guest houses, etc. Restaurants are exempt from tourism tax.