Social security fund contribution
Apart from professional and complementary taxes, there is also a social security fund contribution. A total contribution of MOP 90 per month is payable for resident employees. The employer contributes two-thirds of the amount (i.e. MOP 60) and the employee contributes one-third of the amount (i.e. MOP 30).
Payment is required to be made by the employer to the Social Security Fund Department before the end of the month following the quarter-end for full-time employees and following the month-end for part-time employees.
Consumption tax (excise duty)
Consumption tax is imposed only on tobacco and spirits entering into Macau SAR. See the Other taxes section in the Corporate tax summary for more information.
Net wealth/worth taxes
There are no net wealth/worth taxes in Macau SAR.
Inheritance, estate, and gift taxes
There are no inheritance, estate, or gift taxes in Macau SAR.
A recruitment fee is levied on employers employing non-resident employees. The recruitment fee is MOP 200 per non-resident employee per month, and is reduced by half for manufacturing industries. Employers employing non-resident domestic helpers are exempt from the recruitment fee.