Macau Tax Calculator (2026)
Income tax rates and take-home pay for Macau
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Macau Income Tax Brackets (2026)
| Bracket | Income Range | Rate |
|---|---|---|
| Non-taxable band | MOP 0 - MOP 144,000 | 0.0% |
| 7% band | MOP 144,000 - MOP 164,000 | 7.0% |
| 8% band | MOP 164,000 - MOP 184,000 | 8.0% |
| 9% band | MOP 184,000 - MOP 224,000 | 9.0% |
| 10% band | MOP 224,000 - MOP 304,000 | 10.0% |
| 11% band | MOP 304,000 - MOP 424,000 | 11.0% |
| 12% band | MOP 424,000+ | 12.0% |
Social Security Fund Contribution (Employee)
Fixed amount: MOP 360 per year
Key Facts
Tax Year
2026
Currency
MOP
Top Rate
12.0%
Brackets
7 brackets
Tax-Free Threshold
MOP 144,000
Social Contributions
1 item
Assumptions
- · Model applies to resident employees only, not self-employed or foreign freelancers.
- · Personal allowance of MOP 144,000 per annum applies for 2026 (standard rate; higher allowance of MOP 198,000 available for employees over 65 or 60% disabled, not modeled here).
- · Standard deduction of 25% applied to taxable income after personal allowance.
- · Social security contribution is MOP 30 per month (employee share) or MOP 360 per year, treated as a fixed annual amount.
- · Professional tax brackets are progressive and cumulative as specified for 2026.
- · No subnational taxes, inheritance taxes, estate taxes, or gift taxes in Macau SAR.
- · Non-taxable allowances (family, housing, medical reimbursements, etc.) are excluded from this model; only the standard personal allowance and standard deduction are applied.
- · Recruitment fee applies only to employers of non-resident employees; excluded as employer-only charge.
Frequently asked questions
How much income tax do I pay in Macau if I'm an employee?
Macau has a progressive income tax system with rates ranging from 7% to 12% across six tax brackets, but only after you exceed the personal allowance of MOP 144,000 per year. Income up to MOP 144,000 is completely tax-free, and a standard 25% deduction is applied to your taxable income before calculating tax. The highest earners pay a maximum rate of 12% on income above MOP 424,000.
What is the personal allowance in Macau and how does it work?
The personal allowance in Macau is MOP 144,000 per year, which means the first MOP 144,000 of your annual income is not taxed at all. After you exceed this allowance, your income becomes subject to the progressive tax brackets starting at 7%. This allowance applies to resident employees; higher allowances are available for employees over 65 or those with 60% disability status.
Do I have to pay social security contributions in Macau?
Yes, if you are an employee in Macau, you must contribute MOP 360 per year (MOP 30 per month) to the Social Security Fund. This contribution is a fixed amount and is not tax-deductible, meaning it comes out of your take-home pay after income tax is calculated.
Are there state or regional taxes in Macau I should know about?
No, Macau does not have any subnational, state, or regional taxes. There are also no inheritance taxes, estate taxes, or gift taxes in Macau SAR, so the income tax and social security contributions are your only main employment-related tax obligations.
Does the tax calculator apply to self-employed people and freelancers in Macau?
No, this tax model applies only to resident employees. Self-employed individuals and foreign freelancers have different tax treatment and are not covered by this calculator, so you should consult local tax authorities if you fall into those categories.
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