How is income tax calculated in Macau?
Macau taxes employment income through professional tax. For 2026 the first MOP 144,000 of assessable income is tax-free (the personal allowance), then rates rise from 7% to a maximum of 12% above MOP 424,000.
Salaried employees first take a standard deduction of 25% before the table is applied.
Resident employees also pay MOP 30 a month to the Social Security Fund; the employer pays MOP 60.
What is the income tax rate in Macau?
| Taxable income | Rate |
|---|---|
| MOP 0 – MOP 144,000 | 0% |
| MOP 144,000 – MOP 164,000 | 7% |
| MOP 164,000 – MOP 184,000 | 8% |
| MOP 184,000 – MOP 224,000 | 9% |
| MOP 224,000 – MOP 304,000 | 10% |
| MOP 304,000 – MOP 424,000 | 11% |
| Over MOP 424,000 | 12% |
What mandatory salary deductions apply?
- No compulsory employee contributions were found for a regular employee.
Gross salary and take-home salary
Gross salary is what your contract says before anything is taken off. Take-home salary is what reaches your bank account after income tax and the compulsory employee contributions. Employer contributions are paid on top of your salary and are not taken from it.
Example: MOP 24,000.00 a month
An employee earning 24,000 a month, about US$3,000.
| Item | Monthly | Annual |
|---|---|---|
| Gross salary | MOP 24,000.00 | MOP 288,000.00 |
| Income tax | MOP 490.00 | MOP 5,880.00 |
| Compulsory contributions | MOP 0.00 | MOP 0.00 |
| Take-home pay | MOP 23,510.00 | MOP 282,120.00 |
Effective income tax rate 2.0%; all deductions 2.0%.
Frequently asked questions
How much is tax-free in Macau?
The personal allowance is MOP 144,000 a year for 2026 (MOP 198,000 for those over 65 or 60% disabled).
What is the top professional tax rate?
12% on assessable income above MOP 424,000.
What is the 25% standard deduction?
A deduction of 25% available to both salaried and self-employed people.
Official sources
- PwC Worldwide Tax Summaries (reviewed 02 June 2026): Macau SAR - Individual - Taxes on personal income. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 02 June 2026): Macau SAR - Individual - Deductions. Read 5 November 2026.
- PwC Worldwide Tax Summaries (reviewed 02 June 2026): Macau SAR - Individual - Other taxes. Read 5 November 2026.
Last reviewed 5 November 2026. An estimate for planning, not tax advice; your employer’s payroll and the tax authority decide what is actually withheld.
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