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 will I pay if I move to Macau as an expat employee?
Macau has a progressive income tax system with rates ranging from 7% to 12% across six tax brackets, starting after a personal allowance of MOP 144,000 per year. After your personal allowance, a standard 25% deduction is applied to your taxable income, which reduces your overall tax burden. The exact amount depends on your salary, but most expats working in Macau will fall into the lower tax brackets (7-10%).
Is there a personal allowance or tax-free threshold in Macau?
Yes, Macau provides a personal allowance of MOP 144,000 per year, meaning you don't pay income tax on the first MOP 144,000 of your annual income. Additionally, a standard 25% deduction is applied to income above this threshold, which further reduces your taxable amount before the progressive tax rates are applied.
What is the highest income tax rate in Macau?
The highest income tax rate in Macau is 12%, which applies to annual income above MOP 424,000. Before reaching this top bracket, you'll progress through five lower brackets (7%, 8%, 9%, 10%, and 11%), so only income in the highest bracket is taxed at 12%.
Do I need to pay social security contributions in Macau?
Yes, employees in Macau must contribute to the Social Security Fund; the employee contribution is a fixed amount of MOP 360 per year (approximately MOP 30 per month). This contribution is separate from income tax and is not deductible from your taxable income.
Are there state or regional taxes in Macau?
No, Macau does not have subnational or regional taxes, inheritance taxes, estate taxes, or gift taxes. The income tax rates shown apply uniformly across all of Macau SAR, making the tax system straightforward for residents and expats alike.
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