Macau

Tax residency in Macau is generally triggered by physical presence exceeding 183 days in a calendar year. The country operates on a territorial basis: income sourced abroad is not subject to local income tax for residents, making it particularly attractive for individuals with cross-border income streams. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.

No CGT. No VAT. Corporate profit tax (CPT) 12%. Individual tax 7–12% progressive. Territorial: foreign-sourced income not taxed. Gaming industry dominant. Investment residency via property/capital. SAR of China since 1999. Dense urban area, Portuguese colonial heritage.

The standard corporate income tax rate is 12%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.

Banking access in Macau is attainable but may require more documentation and time than in simpler jurisdictions. Internet infrastructure is excellent, with widespread fibre broadband and reliable mobile connectivity across urban and suburban areas.

Macau is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Based on our scoring model, Macau ranks highest for Founder / Entrepreneur and High Net Worth Individual. It offers a strong proposition for founder / entrepreneur (score: 69/100). It offers a strong proposition for high net worth individual (score: 69/100).