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.