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14.3. Calendar of Important Compliance Events

Tax Year

The tax year is the calendar year in Macau.

Tax Return Filing

Group A taxpayers are required to file their tax returns by 30 June after the end of the relevant tax year. Group B taxpayers are required to file their tax returns before 31 March after the end of the relevant tax year.

Tax Payments

A provisional tax based on declared taxable profit for group A taxpayers and based on final assessed profit for group B taxpayers, is payable in two equal installments i.e. in September and November after the end of the relevant tax year. However, if the tax due is below MOP 3,000 then the tax is payable in one lump sum amount in September.

However, for Group A taxpayers, a final tax payable is due upon the completion of the assessment by the tax authorities and any additional tax payment, is due in a month’s time after the assessment.

Availability of E-Filing

NA