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
What is the top income tax rate in Macau?
The highest marginal income tax rate in Macau is 0.1%. Your effective tax rate will be lower depending on your income level.
How many tax brackets does Macau have?
Macau has 7 income tax brackets. Income is taxed in brackets - you only pay the higher rate on income above each threshold, not on your entire income.
How is take-home pay calculated in Macau?
Take-home pay in Macau is your gross salary minus income tax, social contributions, and any applicable surcharges. Use the calculator above to see an exact breakdown for your salary.
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