Skip to main content

Macao TIN — Taxpayer Number Guide for Individuals and Businesses

Macao (Macau) Special Administrative Region does not operate a standalone national identification number for tax purposes. Instead, the Financial Services Bureau (DSF — Direcção dos Serviços de Finanças) assigns taxpayer numbers through the tax registration process. The number used as the Tax Identification Number (TIN) varies depending on whether the taxpayer is an individual employee, a self-employed professional, or a commercial entity.

Individual Taxpayer Numbers​

Employees and Salary-Tax Payers​

For Macao residents employed as professionals — including doctors, dentists, accountants, architects, and salaried workers of all kinds — professional (salary) tax applies. The TIN for these individuals aligns with their Macao Resident Identity Card (BIRM — Bilhete de Identidade de Residente de Macau) number. No separate tax registration number is issued: the identity card number itself is the TIN.

Foreign workers without a Macao resident identity card use their work-permit number as the reference identifier in professional-tax filings. Employers must handle registration on behalf of their employees when submitting quarterly (residents) or monthly (non-residents without a work permit) professional-tax returns.

Self-Employed Individuals in Commercial Activities​

Individuals conducting commercial or industrial activities in Macao — sole traders, artisans, freelancers earning profits from business — are subject to industrial and profits taxes rather than salary tax. These taxpayers receive a dedicated 8-digit taxpayer number beginning with "0" upon registration with the DSF. This number is the TIN for all profit-tax filings and appears on DSF-issued tax documents; it is not printed on general-purpose identity documents.

Format: 0XXXXXXX — eight digits, first digit always 0.

Example: 01234567

Business (Entity) Taxpayer Numbers​

Legal entities — limited companies (Lda.), joint-stock companies (S.A.), partnerships, and branches of foreign companies — that engage in commercial or industrial activities in Macao are subject to complementary tax (imposto complementar de rendimentos). The DSF assigns these entities an 8-digit taxpayer number beginning with "8".

Format: 8XXXXXXX — eight digits, first digit always 8.

Example: 81234567

This number is the entity's primary TIN for complementary tax returns, withholding declarations, B2B transactions, and CRS self-certifications submitted to Macao financial institutions. Unlike Hong Kong's Business Registration Number, there is no separate company-registry identifier commonly used as a TIN; the DSF-assigned number serves all tax purposes.

Where the Taxpayer Number Appears​

The taxpayer number is not usually found on commercially issued documents (receipts, invoices, or contracts) unless the counterparty specifically requests it for compliance. It does appear on:

  • DSF-issued tax assessment notices
  • Professional tax return forms (M/1, M/2)
  • Complementary tax return forms
  • CRS/AEOI self-certification forms required by Macao banks and financial institutions

Complementary Tax: Group A vs. Group B​

Entities and self-employed individuals subject to complementary tax are classified as either Group A or Group B. The classification governs filing deadlines, audit obligations, and loss-carry-forward rights.

FeatureGroup AGroup B
Qualifying thresholdRegistered capital ≥ MOP 1 million, or average taxable profit ≥ MOP 1 million over three consecutive yearsAll other entities not meeting Group A criteria
Accounts requirementFull accounting records; must be audited by a DSF-certified accountantSimplified records; profit estimated by the DSF
Loss carry-forwardUp to three yearsNot permitted
Filing deadline31 July31 March
Tax rate (2025)12% on profits exceeding MOP 600,00012% on DSF-estimated profit exceeding MOP 600,000

Missing the Group B deadline of 31 March is a common compliance error: entities that assume they follow the Group A July deadline without formally qualifying risk late-filing penalties under the complementary-tax regulation.

Professional Tax Withholding: Residents vs. Non-Residents​

Professional tax applies to all employment and self-employment income arising from services performed in Macao, regardless of where the worker is resident or where payment is made. The withholding schedule differs critically for resident and non-resident workers:

  • Residents and permit-holders: Employers remit professional tax quarterly — by the 15th of January, April, July, and October.
  • Foreign workers without a Macao work permit (short-term consultants, visiting contractors, artists): Employers must file a separate monthly return within 15 days of each payment, withholding the higher of 5% of taxable income or the applicable progressive rate (up to 12%).

Failing to switch from quarterly to monthly filing when engaging short-term foreign contractors is one of the most frequently cited compliance errors flagged by the DSF.

Non-Resident Tax Agent Requirement from 2026​

Law No. 24/2024, promulgated on 30 December 2024 and effective 1 January 2026, introduces two obligations that directly affect non-residents with Macao tax exposure:

  1. Tax agent appointment: Individual taxpayers residing outside Macao — or residents absent for more than 183 days in a calendar year — must designate a tax agent permanently resident in Macao to represent them before the DSF. The only exemption is if the taxpayer elects to receive all DSF notifications electronically. Non-residents have until 1 January 2027 to comply (one year from the law's entry into force).

  2. Transfer-pricing documentation: Macao taxpayers with related-party transactions exceeding MOP 40 million annually must prepare transfer-pricing documentation within nine months of fiscal year-end and retain it for seven years. Non-compliance exposes the taxpayer to reassessment within the five-year statute of limitations.

No VAT or GST in Macao​

Macao operates without a value-added tax or goods-and-services tax. Foreign businesses — including SaaS providers, e-commerce sellers, and digital service companies — are not required to collect or remit any consumption tax on sales to Macao-based customers. The tax burden for commercial activities is instead carried by complementary tax on profits, stamp duty on specific transactions, and a 5% tourism levy applicable to hospitality operators.

Frequently Asked Questions​

Does Macao have VAT or GST, and what tax does a foreign company actually owe on Macao-sourced sales?​

Macao has no VAT or GST regime — it is one of the few jurisdictions globally without a consumption tax on goods and services. [1] Foreign companies making profits from commercial activities in Macao are subject to complementary tax (imposto complementar de rendimentos) at 12% on taxable profits exceeding MOP 600,000 (the tax-free threshold for tax year 2025, raised from MOP 32,000 in prior years). Businesses should not confuse the absence of VAT with a zero tax burden: complementary tax, stamp duty on transactions, and — for hospitality operators — a 5% tourism tax still apply. [2]

What is the difference between Group A and Group B complementary tax, and why does it matter for filing deadlines?​

Complementary tax payers are classified as Group A or Group B, and the classification determines both the filing deadline and the audit obligation. Group A applies to entities with registered capital of MOP 1 million or more, or average taxable profits of MOP 1 million over three consecutive years; their accounts must be audited by a certified accountant, tax losses can be carried forward up to three years, and the return is due by 31 July. [1] Group B taxpayers — typically smaller entities without full accounting records — pay tax on profit estimated by the DSF, cannot carry forward losses, and must file by 31 March. Missing these distinct deadlines triggers separate penalty regimes under the complementary-tax regulation. [2]

Non-residents working short-term in Macao face a different withholding rule — what is it and who must file?​

Professional tax applies to any income from employment services performed in Macao, regardless of where the worker is resident or where payment is made. [1] For employees with a valid Macao work permit, employers pay professional tax quarterly on the 15th of January, April, July, and October. However, for foreign workers without a Macao work permit — including short-term consultants and visiting artists — the employer must file a separate monthly tax return within 15 days of each payment, and must withhold the higher of 5% of taxable income or the applicable progressive rate (up to 12%). Failing to file monthly rather than quarterly is a common compliance error flagged by the DSF. [2]

From 2026, Macao's new Tax Code requires non-resident taxpayers to appoint a local tax agent — what does this mean in practice?​

Law No. 24/2024, effective 1 January 2026, mandates that individual taxpayers residing outside Macao must designate a tax agent permanently resident in Macao to act as their representative with the Financial Services Bureau. [1] The only exemption is if the non-resident elects to receive all official DSF notifications electronically. Non-residents have until 1 January 2027 to complete this designation. The same law introduces OECD-aligned transfer pricing rules: taxpayers with related-party transactions exceeding MOP 40 million annually must retain documentation for seven years, and non-compliance exposes them to reassessment within the five-year statute of limitations. [2]

Is stamp duty payable when transferring property in Macao, and are there any current exemptions?​

Property conveyances in Macao are subject to stamp duty at progressive rates of 1% to 3% of the transaction value, plus a 5% surcharge on the stamp duty itself — producing effective rates of 1.05% to 3.15%. [1] Since 2025, first-time buyers who own no immovable property in Macao can apply for an exemption on the portion of the purchase price up to MOP 3,000,000 under the annual tax relief measures published by the DSF. Gifts and other non-sale transfers attract a flat 5% stamp duty. Industrial tax — formerly an annual business-licence levy — has been suspended every year since 2002 and remains suspended for 2026, so it should not appear on a Macao tax bill. [2]

How Lookuptax can help you in VAT validation?

Lookuptax VAT validation revolutionizes VAT number validation with its robust platform, empowering businesses to seamlessly verify VAT numbers across over 100 countries. Our cutting-edge technology ensures accurate and efficient validation, reducing errors and enhancing compliance.

Tags:
Last updated on
LookupTax Signup