Asia-Pacific
Currency
MOP
Corporate Tax
12%
Personal Income Tax
12%
VAT / GST
0%
Standard 12%; 0% on first MOP 600,000 profit; gaming concession 40%.
Top rate 12% above MOP 475k/year; 7-12% scale.
No VAT/GST.
Dividends
0%
Interest
0%
Royalties
0%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
FSS ~5% (employer ~1% + employee ~3%, capped).
Capital Gains Tax
0% exempt shares / property gains
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
House tax ~6–8% of rent
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
Gaming concession 35-40% special tax. No VAT. Freeport. Hengqin cooperation zone.
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