Macau Tax Calculator (2026)
Income tax rates and take-home pay for Macau
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 do I pay in Macau if I earn MOP 200,000 per year?
If you earn MOP 200,000 annually in Macau, you first apply a personal allowance of MOP 144,000, leaving MOP 56,000 taxable. After a standard 25% deduction on that amount, your taxable income is MOP 42,000. This falls into the 9% bracket (MOP 184,000 to MOP 224,000 range), so you'd owe approximately MOP 3,780 in income tax before social security contributions.
What's the highest income tax rate in Macau?
Macau has a progressive tax system with 7 brackets, with the highest marginal rate being 12% for income above MOP 424,000. The tax system starts at 7% for income between MOP 144,000 and MOP 164,000, then increases incrementally through 8%, 9%, 10%, and 11% before reaching the top 12% rate.
Do I have to pay social security contributions in Macau?
Yes, employees in Macau contribute MOP 360 per year (MOP 30 per month) to the Social Security Fund, which is a mandatory employee contribution. This amount is fixed and not deductible from your taxable income, so it comes out of your take-home pay in addition to income tax.
Is there a personal allowance or tax-free threshold in Macau?
Yes, Macau provides a personal allowance of MOP 144,000 per year, meaning income up to that amount is not subject to income tax. Additionally, a standard 25% deduction is applied to your remaining taxable income after the personal allowance, which further reduces your tax liability.
Are there different tax rates for different regions within Macau?
No, Macau does not have subnational taxes or regional variations in income tax rates. The tax brackets and rates apply uniformly across the entire Macau SAR, and there are no inheritance, estate, or gift taxes.
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