Macau

Tax on property income in Macau

Heigo Protten

Effective Tax Rate on Rental Income
Monthly Income US$1,500 US$6,000 US$12,000
Tax Rate 10% 10% 10%
Click here to see a worked example
Source:
Global Property Guide research

INDIVIDUAL TAXATION

Macau taxes and costs

Nonresidents are taxed only on their income from sources in Macau. Married couples are taxed separately on professional income.

Rental Income

Income from property is taxed separately from other income with a flat rate of 10%.

Property Tax

Property tax is levied on real property (buildings) situated in Macau. The property owner is liable to pay for this tax.

For leased property, the tax is levied at 8% on the net rental income, with a 6% tax for non-rentals. A standard deduction of 10% is granted to cover repairs and maintenance, and certain property-related expenses. A standard annual deduction of MOP3,500 (US$438) is allowed for all properties.

Capital Gains

There are no Capital Gains taxes in Macau.

 

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