Salaries Tax

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Goverment of the Macao Special Administrative Region - Financial Services Bureau

Address：Av. da Praia Grande, No.575, 579 e 585, Macau

Tel.：2833 6366　Fax：2830 0133

2025 Goverment of the Macao Special Administrative Region - Financial Services Bureau

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MACAU TAX
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Brief Introduction

Salaries tax is levied on the income earned by any authorized individual working in the Macao SAR. This applies regardless of whether the income is monetary or in kind, agreed upon or not, fixed or variable, and irrespective of its source, location, calculation, payment method, or denominated currency.

Classification of Salaries Taxpayers

Salaries taxpayers are classified into two categories: employed and self-employed, referred to as Group 1 and Group 2 taxpayers, respectively.:

Group 1: Individuals who work in the Macao SAR for others in any occupation, regardless of whether they are day laborers or employees.;
Group 2: Individuals who engage in any business listed under the “Free and Specialized Professions Table” in the annex of the Salaries Tax Regulation on a self-funded basis and provide services in the Macao SAR.

Tax Rates and Calculation Method

The calculation method for salaries tax in the Macao SAR involves computing the taxpayer's total income, deducting any non-taxable income and statutory allowances (link to the list of non-taxable income and relevant legal provisions), and then applying a progressive tax rate. Taxpayers or employers may download a Salaries Tax Simulation Calculator (link to simulation calculator) to input work income and determine monthly withholding or annual payable tax amounts.
Individuals aged 65 and above, as well as employed persons with disabilities, are entitled to higher tax exemption amounts.

Responsibilities and Obligations

Employer:
- Within 15 days of hiring any new employee, the “Salaries Tax – Registration Declaration” (Form M/2) must be submitted to the bureau for the relevant employee (link);
- By the end of the month following an employee's departure, the “Salaries Tax - Termination of Employment Declaration” (Form M/2A) must be submitted to the bureau (link);
- Employers are responsible for withholding the appropriate tax from employees whose income exceeds the tax exemption amount. This withheld tax must be remitted to the bureau in January, April, July, and November each year (link).;
- In January and February of each year, employers must submit the “Salaries Tax - Employee or Casual Worker List” (Form M3/M4) to declare all earnings of their employees for the previous year (link).
Employee:
- All salaries taxpayers must report any changes in correspondence, email address, or contact telephone number to the bureau by submitting the “Salaries Tax - Data Registration Amendment Declaration” (Form M/2B) (link).

Simulation Calculation

宣傳資訊

2024-04-16
Tax Obligation - Salary Tax withholding obligations should be followed when hiring non-residents to work short term in Macao SAR
2024-04-16
2024-04-16
Remember to update your professional tax information no matter you are a self-employed person or an employee

Salaries Tax

Self-employment – Liberal or Specialized Profession Initial Registration/Amendment Form - M1/M1A
Form 380

Registration Form - M/2
Form 373
Sample of the employee declaration

Termination of Employment Form - M/2A
Form 344
Instruction

Data Registration Amendment Form - M/2B
Form 374

Name List of Employees / Part-timers - M3/M4
Form 252
Instruction

Detailed Breakdown of Non-taxable Income - M/3/M/4 Annex A
Form 345
Instruction

Family Allowance and Housing / Rental Subsidy Declaration – M3/M4 (Annex B)
Form 346
Instruction

Incomes Declaration - M/5
Form 11

Incomes Declaration Group 2 Taxpayers with Organized Accounting Records - M/5 (Annex A)
Form 358

Group 2 (Self-employment-Liberal or Specialized Profession) Application Form – M/8
Form 334C

Revenue - Payment Slip
Form 133

Declaration form of Tax Rate Apply for Income Tax Purposes (01/07/2003 - 31/12/2007)
PDF
Table for Calculation

Declaration form of Tax Rate Apply for Income Tax Purposes (2008 - 2010)
PDF
Table for Calculation

Declaration form of Tax Rate Apply for Income Tax Purposes (2011 - Current Year)
PDF
Table for Calculation

Legislation

Brief Introduction

Classification of Salaries Taxpayers

Salaries taxpayers are classified into two categories: employed and self-employed, referred to as Group 1 and Group 2 taxpayers, respectively.:

Group 1: Individuals who work in the Macao SAR for others in any occupation, regardless of whether they are day laborers or employees.;
Group 2: Individuals who engage in any business listed under the “Free and Specialized Professions Table” in the annex of the Salaries Tax Regulation on a self-funded basis and provide services in the Macao SAR.

Tax Rates and Calculation Method

Responsibilities and Obligations

Employer:
- Within 15 days of hiring any new employee, the “Salaries Tax – Registration Declaration” (Form M/2) must be submitted to the bureau for the relevant employee (link);
- By the end of the month following an employee's departure, the “Salaries Tax - Termination of Employment Declaration” (Form M/2A) must be submitted to the bureau (link);
- Employers are responsible for withholding the appropriate tax from employees whose income exceeds the tax exemption amount. This withheld tax must be remitted to the bureau in January, April, July, and November each year (link).;
- In January and February of each year, employers must submit the “Salaries Tax - Employee or Casual Worker List” (Form M3/M4) to declare all earnings of their employees for the previous year (link).
Employee:
- All salaries taxpayers must report any changes in correspondence, email address, or contact telephone number to the bureau by submitting the “Salaries Tax - Data Registration Amendment Declaration” (Form M/2B) (link).

Simulation Calculation

宣傳資訊

2024-04-16
Tax Obligation - Salary Tax withholding obligations should be followed when hiring non-residents to work short term in Macao SAR
2024-04-16
2024-04-16
Remember to update your professional tax information no matter you are a self-employed person or an employee

Salaries Tax

Self-employment – Liberal or Specialized Profession Initial Registration/Amendment Form - M1/M1A
Form 380

Registration Form - M/2
Form 373
Sample of the employee declaration

Termination of Employment Form - M/2A
Form 344
Instruction

Data Registration Amendment Form - M/2B
Form 374

Name List of Employees / Part-timers - M3/M4
Form 252
Instruction

Detailed Breakdown of Non-taxable Income - M/3/M/4 Annex A
Form 345
Instruction

Family Allowance and Housing / Rental Subsidy Declaration – M3/M4 (Annex B)
Form 346
Instruction

Incomes Declaration - M/5
Form 11

Incomes Declaration Group 2 Taxpayers with Organized Accounting Records - M/5 (Annex A)
Form 358

Group 2 (Self-employment-Liberal or Specialized Profession) Application Form – M/8
Form 334C

Revenue - Payment Slip
Form 133

Declaration form of Tax Rate Apply for Income Tax Purposes (01/07/2003 - 31/12/2007)
PDF
Table for Calculation

Declaration form of Tax Rate Apply for Income Tax Purposes (2008 - 2010)
PDF
Table for Calculation

Declaration form of Tax Rate Apply for Income Tax Purposes (2011 - Current Year)
PDF
Table for Calculation

Legislation

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Salaries Tax

Goverment of the Macao Special Administrative Region - Financial Services Bureau