Macau Tax Calculator (2026)

Macau Income Tax Brackets (2026)

Social Security Fund Contribution (Employee)

Fixed amount: MOP 360 per year

How much income tax do I pay in Macau if I earn MOP 200,000 per year?

If you're a resident employee earning MOP 200,000 annually, you'd first deduct the personal allowance of MOP 144,000, leaving MOP 56,000 as your taxable base. After applying the standard 25% deduction, your taxable income becomes MOP 42,000, which falls into the 9% tax bracket, resulting in approximately MOP 3,780 in income tax before social security contributions.

What is the personal allowance in Macau and who qualifies?

Macau provides a standard personal allowance of MOP 144,000 per annum for resident employees. A higher allowance of MOP 198,000 is available if you're over 65 years old or have a 60% or greater disability, though this calculator uses the standard rate. This allowance is the first amount of your income that is completely tax-free.

What are the income tax brackets in Macau?

Macau uses a progressive tax system with seven tax brackets ranging from 0% (non-taxable band up to MOP 144,000) to 12% (income above MOP 424,000). The rates increase gradually: 7% from MOP 144,000-164,000, 8% from MOP 164,000-184,000, 9% from MOP 184,000-224,000, 10% from MOP 224,000-304,000, and 11% from MOP 304,000-424,000. This progressive structure means you only pay higher rates on income that falls into each respective bracket.

Do I have to pay social security contributions in Macau?

Yes, as a resident employee in Macau, you must contribute MOP 360 per year (MOP 30 per month) to the Social Security Fund. This contribution is mandatory but is not tax-deductible, meaning it comes out of your take-home pay after income tax is calculated.

Are there any taxes other than income tax in Macau?

No, Macau has no subnational taxes, inheritance taxes, estate taxes, or gift taxes. Income tax is the primary personal tax obligation for residents, along with the mandatory social security contribution. This relatively simple tax structure is one reason Macau is attractive to expats and remote workers.

How does the 25% standard deduction work in Macau?

After you subtract your personal allowance of MOP 144,000 from your gross income, a further 25% standard deduction is applied to the remaining amount before calculating your tax liability. For example, if you earn MOP 200,000, you deduct MOP 144,000 to get MOP 56,000, then reduce that by 25% to MOP 42,000, which is your final taxable income for tax bracket purposes.

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