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 as an employee in Macau?
Macau has a progressive income tax system with rates ranging from 7% to 12% across six taxable brackets. You get a personal allowance of MOP 144,000 per year, so you only pay tax on income above that threshold, and then a standard 25% deduction is applied to your taxable income before the tax brackets are calculated.
What is the personal allowance in Macau and who qualifies?
The standard personal allowance is MOP 144,000 per annum for resident employees. A higher allowance of MOP 198,000 is available if you are over 65 years old or have a 60% disability rating, though this calculator uses the standard rate for most residents.
Do I need to pay social security contributions in Macau?
Yes, as an employee you contribute MOP 360 per year (MOP 30 per month) to the Social Security Fund. This is a fixed amount and is separate from your income tax; it is not deductible from your taxable income.
Are there any state or regional income taxes in Macau?
No, Macau has no subnational or regional income taxes, inheritance taxes, estate taxes, or gift taxes. The tax brackets shown apply uniformly across the entire SAR.
What income level puts me in the highest tax bracket?
The highest tax bracket of 12% applies to annual income above MOP 424,000 (after the personal allowance and standard deduction are applied). Below that, you progress through six brackets starting at 7% for income between MOP 144,000 and MOP 164,000.
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