Macau SAR

Individual - Income determination

Last reviewed - 16 January 2024

Employment income

Employment income is comprised of the following items:

  • Salary, overtime, commission, and bonuses, excluding lump-sum payments on retirement under a registered pension plan.
  • Passages for holidays.
  • Other benefits in kind, such as hotel accommodation, utilities, and use of company cars provided by the employer.
  • Other allowances paid by the employer (other than reimbursements of expenses incurred on behalf of the employer).

Embassy officials from countries that have signed mutual tax agreements with Macau SAR are exempt from professional tax.

Equity compensation

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

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.