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5.5. Source Rules with Respect to Income Derived by Non-Residents

Income earned by non-residents from commercial or industrial activities or rendering of services in Macau is subject to tax in the country. This includes income from:

  • Principal operations, such as income from sale of goods or provision of services, income from bonuses, deductions, commissions and brokerage fees;
  • Secondary or ancillary operations;
  • Income from the proceeds of bonds, retained earnings or property;
  • Financial activities such as interest, dividends, discounts, remittances, exchange rate differences, and commissions for the issuance of bonds and other securities;
  • Royalties or other income of a similar nature; and
  • Scientific or technical services.