Empresário comercial, pessoa singular (Empresário Individual)Macao
What it takes to form, own and run a sole trader in Macao, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
Quote
Pelas dívidas do empresário comercial, pessoa singular, contraídas no exercício da sua empresa, respondem os bens que a compõem e, na sua falta ou insuficiência, os seus bens particulares.
Quote
As pessoas singulares ou colectivas sujeitas ao imposto complementar de rendimentos distribuem-se por um dos dois grupos: A ou B.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Yes
What it takes to form
- A notary
- Not required
- A resident director
- Does not apply
- Paying up the capital
- Not in our records
Own it
Who may own and run it
Not in our records Directors, Shareholders, Members, A local company secretary, A local registered agent: none of these is in our records for the Empresário comercial, pessoa singular (Empresário Individual).
Each year, at the registry
Not in our records Annual registry fee, Accounts on the public record, Audit for a small company, Audit: none of these is in our records for the Empresário comercial, pessoa singular (Empresário Individual).
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Empresário comercial, pessoa singular (Empresário Individual) are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Empresário comercial, pessoa singular (Empresário Individual).
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners · 0–12%
Complementary Income Tax (Imposto Complementar de Rendimentos), Law 21/78/M: natural or legal persons earning profits from commercial or industrial activity are placed in Group A (audited actual profit) or Group B (presumed profit). For income of the 2025 tax year the exemption limit is MOP 600,000 and income above it is taxed at 12% (Law 13/2025); the limit is re-fixed each year by the budget law.
Quote
As pessoas singulares ou colectivas sujeitas ao imposto complementar de rendimentos distribuem-se por um dos dois grupos: A ou B.
- CFC rules in Macao
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
Not in our records Route, Statutory fee: none of these is in our records for the Empresário comercial, pessoa singular (Empresário Individual).
Every business in Macao
VAT
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Macao.
Payment and banking services
1 service names Macao on its own list: Airwallex. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Sole traderDerived our grouping, the same words in every country
- Name in law
- Empresário comercial, pessoa singular (Empresário Individual)
- Identifier
- MO-EMPRESARIO-SINGULARA form ISO 20275 does not list.