Sociedade por quotas LdaMacao
What it takes to form, own and run a private limited company in Macao, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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A sociedade por quotas é gerida e representada por um ou mais administradores que podem ser ou não sócios.
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A sociedade por quotas não pode ter um capital inferior a 25 000 patacas.
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em $600 000,00 (seiscentas mil patacas), aplicando-se ao rendimento que exceda esse valor a taxa de 12%.
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
- Not in our records
- Paying up the capital
- Not in our records
Own it
Who may own and run it
- Directors
- At least 1 · a company may be one
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A sociedade por quotas é gerida e representada por um ou mais administradores que podem ser ou não sócios.
- Shareholders
- At most 30
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Uma sociedade por quotas não pode ter mais de 30 sócios.
- Members
- At most 30
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Uma sociedade por quotas não pode ter mais de 30 sócios.
- A local company secretary
- Not in our records
- A local registered agent
- Not in our records
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 Lda.
Important dates
When each obligation falls due, as the authority states it.
Not in our records No dates for the Lda are in our records.
What is public
- Directors
- Public
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tais como o número de registo comercial, a firma, a sede, o objecto, o capital social, os administradores e a forma de obrigar de sociedade
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Varies · 0–12%+1 regime
Complementary Income Tax (Imposto Complementar de Rendimentos), Law 21/78/M: profit is taxed in Group A (on audited actual profit: sociedades anónimas, companies with capital of MOP 1,000,000 or more or average taxable profit above MOP 1,000,000 over three years, ultimate parent entities, or by option) or Group B (on 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.
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em $600 000,00 (seiscentas mil patacas), aplicando-se ao rendimento que exceda esse valor a taxa de 12%.
Special regimes that may apply
- 《從事科技創新業務企業的稅務優惠制度》 other · 100% exempt
Enterprises engaged in technological innovation whose main business is innovation for at least one year, that are complementary-tax A-group taxpayers and not debtors of the treasury, and that obtain the tax benefits granted by the Director of the Financial Services Bureau on the binding opinion of the assessment committee 第1/2021號法律《從事科技創新業務企業的稅務優惠制度》, 第三條及第四條
Whether a company qualifies depends on its activity and conditions set in each statute.
- CFC rules in Macao
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution by resolution of the partners (Commercial Code art. 315.º), then liquidation; the company is extinct on registration of the closure of the liquidation
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As sociedades dissolvem-se nos casos previstos na lei, nos estatutos e ainda: a) Por deliberação dos sócios;
- Statutory fee
- Not in our records
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
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Sociedade por quotas (Lda)
- Identifier
- MO-SOCIEDADE-POR-QUOTASA form ISO 20275 does not list.