Not a Latitax destination
Macau
Only Macau-source income is taxed, at no more than 12%, with no VAT and no inheritance tax, but there is no UK double tax treaty, only an information-exchange agreement.
Income tax, top rate
Secondary12%
Professional tax on employment income, progressive to 12%.
Source: PwC Worldwide Tax Summaries - Macau SAR · checked 2026-09-29Capital gains
UnverifiedGenerally none
No separate capital gains tax; gains form part of business profits under complementary tax at up to 12%. Treatment of an individual's private portfolio gains not confirmed.
Source: PwC Worldwide Tax Summaries - Macau SAR · checked 2026-09-29Corporate
Secondary12%
Complementary tax; the first MOP 600,000 of profit is exempt.
Source: PwC Worldwide Tax Summaries - Macau SAR · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1PwC Worldwide Tax Summaries - Macau SARsecondary · checked 2026-09-29
- s2GOV.UK - Macao tax treaties (TIEA only)primary · checked 2026-09-29