Employment income is comprised of the following items:
Embassy officials from countries that have signed mutual tax agreements with Macau are exempt from professional tax.
Stock options and any other forms of share-based payments rewarded under Macau employment are taxable for professional tax purposes.
Capital gains and investment income are not taxable to individual recipients, except for dividends received from local corporations, which are subject to complementary tax either at the corporate or the shareholder’s level.
Last Reviewed - 02 July 2019