Macau Tax Calculator (2026)

Macau Income Tax Brackets (2025)

Social Security Fund contribution

Fixed amount: MOP 360 per year

Capped at MOP 360 per year

How much income tax do I pay on my first earnings in Macau?

You don't pay any income tax on your first MOP 144,000 of annual income, as this is covered by Macau's personal allowance. Once your income exceeds MOP 144,000, you'll start paying tax at 7% on the amount between MOP 144,000 and MOP 164,000, with rates increasing progressively in higher brackets.

What is the 25% standard deduction in Macau's tax system?

Macau applies a standard deduction of 25% to your gross professional income before calculating tax, which effectively reduces your taxable income. This deduction is automatically incorporated into the tax calculation and helps lower your overall tax liability.

Do I need to pay Social Security contributions in Macau as an employee?

Yes, as a resident employee in Macau, you contribute MOP 360 per year (MOP 30 per month) to the Social Security Fund. This contribution is mandatory but does not reduce your taxable income for income tax purposes.

What is the top income tax rate in Macau and when do I pay it?

Macau's highest income tax rate is 12%, which applies to annual income above MOP 424,000. The tax system has six progressive brackets, with rates ranging from 7% to 12% on income above the personal allowance.

Is there a maximum cap on how much Social Security I contribute each year?

Yes, your Social Security Fund contribution is capped at MOP 360 per year for resident employees, regardless of your income level. This fixed contribution remains the same whether you earn MOP 200,000 or MOP 500,000 annually.

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