Guide to Property Taxes in Macau
Effective Tax Rate on Rental Income |
|||
| Monthly Income | US$1,500 | US$6,000 | US$12,000 |
| Tax Rate | 8% | 8% | 8% |
Nonresidents are taxed only on their income from sources in Macau.
Rental Income
Income from property is taxed separately from other income with a flat rate of 8% from the 2025 tax year.
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 (covered under rental income tax section), with a 6% tax on the official ratable value for self-use properties. A standard deduction of 10% is granted to cover repairs and maintenance, and certain property-related expenses.
Capital Gains
There are no capital gains taxes in Macau for individuals.
Corporate Tax
Income from corporations is taxed at progressive rates from 3%-12%
Property Buying Costs and Taxes in Macau
Transaction Costs |
||
| Who Pays? | ||
| State duty | 11% - 13% | buyer |
| Notary fee | 1.6% | buyer |
| Legal fee | 0.2% | buyer |
| Real Estate Agent Fee | 2% | buyer/seller split |
| Costs paid by buyer | 13.8% - 15.8% | |
| Costs paid by seller | 1% | |
| ROUNDTRIP TRANSACTION COSTS | 14.8% - 16.8% | |
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