Foreign tax relief
There is no foreign tax credit provision in the Macau Professional Tax Law. Foreign tax credit is only available under the relevant provisions of the comprehensive tax arrangements/agreements that Macau SAR has entered into (see below).
Macau SAR has entered into comprehensive bilateral tax arrangements/agreements with Cabo Verde, People's Republic of China (PRC), the Republic of Mozambique, Portugal, Vietnam, and Hong Kong SAR. Bilateral tax agreements with Belgium and Cambodia have been signed but will not be effective until the necessary ratification procedures have been completed.