Macau SAR

Individual - Foreign tax relief and tax treaties

Last reviewed - 16 January 2024

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).

Tax treaties

Macau SAR has entered into comprehensive bilateral tax arrangements/agreements with Cabo Verde, Cambodia, People's Republic of China (PRC), Hong Kong SAR, the Republic of Mozambique, Portugal, and Vietnam. A bilateral tax agreement with Belgium has been signed but will not be effective until the necessary ratification procedures have been completed.