Generally, professional tax is payable by anyone receiving income from employment services performed in Macau SAR or from a Macau employment, irrespective of the following:
- Where the income was received.
- The number of days spent in Macau SAR and where the services were performed.
- Whether the recipient is a resident or not.
- Whether the recipient is paid in money or in kind. Where income other than cash is received, the Macau Finance Bureau (MFB) may assess the value of benefits so received.
Earnings of self-employed persons are also subject to professional tax.
On the other hand, income derived by all other taxpayers (i.e. companies, partnerships, sole proprietors, etc.) from commercial activities in the territory is subject to complementary tax (see the Taxes on corporate income section in the Corporate summary for more information).
Professional tax rates
For the tax year 2021, the professional tax rates are progressive and cumulative up to a maximum rate of 12%.
|Assessable income (MOP)||Marginal cumulative tax liability (MOP)||Each range (%)|
Foreign freelancers and artists engaged by Macau entities without valid work visas are taxed at the higher of 5% on taxable income and the tax amount arrived by applying the progressive tax rate table on taxable income.