The Income tax rates and personal allowances in Macao are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Macao Tax Calculator 2020.
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 0% | Income from MOP 0.000.00 | to | MOP 144,000.00 |
| 7% | Income from MOP 144,000.01 | to | MOP 164,000.00 |
| 8% | Income from MOP 164,000.01 | to | MOP 184,000.00 |
| 9% | Income from MOP 184,000.01 | to | MOP 224,000.00 |
| 10% | Income from MOP 224,000.01 | to | MOP 304,000.00 |
| 11% | Income from MOP 304,000.01 | to | MOP 424,000.00 |
| 12% | Income from MOP 424,000.01 | and above | |
| Tax Rate | Taxable Income Threshold | ||
|---|---|---|---|
| 0% | Income from MOP 0.000.00 | to | MOP 144,000.00 |
| 7% | Income from MOP 144,000.01 | to | MOP 164,000.00 |
| 8% | Income from MOP 164,000.01 | to | MOP 184,000.00 |
| 9% | Income from MOP 184,000.01 | to | MOP 224,000.00 |
| 10% | Income from MOP 224,000.01 | to | MOP 304,000.00 |
| 11% | Income from MOP 304,000.01 | to | MOP 424,000.00 |
| 12% | Income from MOP 424,000.01 | and above | |
Taxes, including personal income tax, expenses and limitations are reviewed by the Government in Macao periodically and typically updated each year. Not that not all tax rates and thresholds in Macao change annually, alterations to tax policy to support strategic economic growth in Macao mean that the certain areas may be focused on to provide specific tax relief in Macao or support growth in certain areas (overseas invstment in Macao for example may mean reduced non-resident income tax rates in Macao for a period).
When tax policy in Macao changes, the resultant tax tables also change. Tax tables in Macao are simply a list of the relevent tax rates, fixed amounts and / or threholds used in the computation of tax in Macao, the Macao tax tables also include specific notes and guidance on the validity of scenarios (for example, qualifying criterea for specific tax relief / allowances) and notes of the calculation of phaseout of specific tax elements within each taxation group (dividends and corporation tax thresholds in Macao for example).
Macao Tax Tables may also be referred to as Macao Tax Slabs, Macao personal allowances and tax thresholds or Macao business tax rates. They all refer to the tax tables, whether in whole or as specific sections/categories of the tax tables therein. In the section, we publish all 2020 tax rates and thresholds used within the 2020 Macao Salary Calculator. This means that if you are aware of a 2020 tax exemption or 2020 tax allowance in Macao that you are entitled too BUT it isn't listed here, that we don't allow for it in this version of the Macao Salary Calculator. This is simply because we updated our tax calculators based on user feedback, we tailor the Macao Salary Calculator to suit our users needs. Our aim is to keep tax calculations in Macao simple, we achieve this my making the Macao tax calculators relevent to our community's needs, this includes you. So, if you would like a new 2020 tax rates, allowance or threshold adding (or perhaps updating), or if you notice an error in our 2020 tax calculations, simply contact us and we will adjust the tool.
Choose a specific income tax year to see the Macao income tax rates and personal allowances used in the associated income tax calculator for the same tax year.