Macao
Macao: 3 company types, its taxes, banking and business environment.
Forming a company
Company types in Macao
The 3 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Macao. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Macao.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Macao: where to register, file and check.
Blocs and agreements
The trade arrangements Macao belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
Macao’s own position
- Customs territory
- Its own (Macao Special Administrative Region, a separate customs territory and free port)
Quote
Article 112 The Macao Special Administrative Region shall be a separate customs territory.
- VAT territory
- Not in our records
- Agreements in force
- The authority’s own list read 27 Oct 2026
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 12%
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in Macao, and when it must register, as the tax authority states it.
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Macao.
Tax calendar
When the main returns and payments fall due in Macao, tax year 2026, as the tax authority states it.
- Corporate tax return
- Not in our records
dsf.gov.mo/zh-hant/tax/tax_reminder inaccessible when checked
- Corporate tax, final payment
- Not in our records
dsf.gov.mo/zh-hant/tax/tax_reminder inaccessible when checked
- Corporate tax, instalments
- Not in our records
dsf.gov.mo/zh-hant/tax/tax_reminder inaccessible when checked
- Personal income-tax return
- Not in our records
dsf.gov.mo/zh-hant/tax/tax_reminder inaccessible when checked
- Personal income tax, final payment
- Not in our records
dsf.gov.mo/zh-hant/tax/tax_reminder inaccessible when checked
- Personal income tax, instalments
- Not in our records
dsf.gov.mo/zh-hant/tax/tax_reminder inaccessible when checked
- VAT return
- Not in our records
dsf.gov.mo/zh-hant/tax/tax_reminder inaccessible when checked
- Payroll withholding
- Not in our records
dsf.gov.mo/zh-hant/tax/tax_reminder inaccessible when checked
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Macao yet.
Economy and trade
What it exports
Goods Macao exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Macao’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal HS 7113 | 13.8% | 22.4% | 19.9% | US$401 m |
| Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 HS 8517 | 6.0% | 7.2% | 9.0% | US$182 m |
| Wristwatches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal HS 9101 | 7.0% | 6.7% | 6.3% | US$128 m |
| Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars HS 8703 | 0.55% | 1.1% | 5.2% | US$104 m |
| Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper HS 4202 | 3.9% | 3.1% | 4.0% | US$81 m |
| Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted HS 6110 | 2.3% | 3.0% | 3.7% | US$74 m |
| Wristwatches, pocket-watches and other watches, including stopwatches, other than those of heading 9101 HS 9102 | 4.0% | 2.8% | 3.4% | US$68 m |
| Diamonds, whether or not worked, but not mounted or set HS 7102 | 2.4% | 1.7% | 3.1% | US$62 m |
| Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather HS 6403 | 2.0% | 1.5% | 2.2% | US$44 m |
| Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 HS 8537 | under 0.05% | 2.3% | 2.1% | US$42 m |
Total goods exports, 2024: US$2 bn. The ten largest headings are shown.