Macau SAR

Residence and/or domicile are irrelevant for Macau Professional Tax purposes.

A taxpayer who is a resident of a country with which Macau SAR has a bilateral tax agreement or tax arrangement will have to refer to the relevant article of such agreement/arrangement to determine one’s liability to professional tax. See the Foreign tax relief and tax treaties section for a list of countries with which Macau SAR has a bilateral tax agreement or tax arrangement.