The Macau tax year is the calendar year.
In Macau SAR, the professional tax reporting, withholding, and remittance obligations rest with the employer.
The quarterly professional tax return is due on 15 of January, April, July, and October of each year. The annual professional tax return (namely 'M3/M4') is due by the end of February of the following year.
Husbands and wives are taxed separately in Macau SAR.
Payment of tax
There is a pay-as-you-earn (PAYE) system, similar to those used in other countries, which is applicable to salaried individuals only. The employer is obligated to report and collect the amount of professional tax payable from its employees each month and remit such payments to the MFB before the 15th day of the month following the quarter-end for local resident employees and foreign employees with valid work visas.