Guide to Property Taxes in Macau

Non-residents are generally subject to tax on Macau-source income. From 1 January 2026, Macau's new Tax Code expressly establishes the territorial principle for its tax system.

Rental Income and Property Tax

Rental income from real estate situated in Macau is taxed separately under the Urban Property Tax regime.

For 2026, leased properties are subject to Urban Property Tax at a reduced rate of 8%. The tax is based on the rental amount that the property owner is entitled to receive under the lease agreement.

The standard statutory rate for leased property is 10%, but the Macau government has reduced it to 8% for 2026 as part of its annual tax-relief measures.

For non-leased property, Urban Property Tax is generally imposed at 6% on the property's official rateable value after a 10% allowance for maintenance and repair expenses.

The MOP 3,500 annual Urban Property Tax deduction available under the 2026 relief measures generally does not apply to non-Macau residents.

Capital Gains

Macau does not generally impose a separate capital gains tax on individuals. Capital gains and investment income received by individuals are generally not taxable, subject to specific exceptions under Macau tax legislation.

This treatment should be distinguished from companies and persons carrying on commercial activities, for which Macau-source gains may fall within the Complementary Tax regime.

Corporate Tax

Companies and other businesses carrying on commercial activities in Macau are generally subject to Complementary Tax on their taxable Macau-source profits.

Under the statutory system, Complementary Tax rates are progressive from 3% to 9% on lower levels of taxable profit, with a 12% rate applying to taxable profits exceeding MOP 300,000.

However, Macau regularly introduces annual tax-relief measures that can substantially increase the tax-free threshold. The applicable exemption and effective tax burden should therefore be determined according to the rules in force for the relevant tax year.

Rental income from leasing Macau real estate is generally taxed separately under the Urban Property Tax regime, rather than being taxed again as ordinary corporate rental profit under Complementary Tax.

Macau-source capital gains realized by a corporate taxpayer from the disposal of capital assets are generally treated as taxable revenue under the Complementary Tax system.

Property Buying Costs and Taxes in Macau