Methodology - Macau (2026)

Educational model - not a DSF assessment, not a tax return, not tax advice.

Employee (Professional Tax)

Professional Tax (Imposto Profissional) is charged on employment income. A standard deduction of 25% applies, so 75% of income is taxable.
Annual exemption: the first MOP 144,000 of taxable income is exempt. Tax applies only to the part above the exemption.
Progressive bands above the exemption: 7%, 8%, 9%, 10%, 11% and 12%. The slab widths above the exemption are MOP 20,000 at 7%, the next 20,000 at 8%, the next 40,000 at 9%, the next 80,000 at 10%, the next 120,000 at 11%, and the remainder at 12%.
Budget rebate: a 30% reduction of the computed Professional Tax is applied as an annual budgetary measure.
Social Security Fund (FSS): contributions are obligatory. The employee pays MOP 30 a month and the employer pays MOP 60 a month, for a total of MOP 90 a month per worker.
Out of scope: the non-resident worker regime and rates, dependent-related deductions, other budgetary one-off measures, and the timing of provisional and final settlement.

Self-employed professionals are taxed under Professional Tax Group 2 on actual net income = revenue - deductible expenses.
The same MOP 144,000 annual exemption, the same 7% to 12% progressive bands and the same 30% budget rebate apply as for employees.
FSS for self-employed people is obligatory at the employee rate of MOP 30 a month; this calculator includes a voluntary FSS option that adds the contribution when selected.
Out of scope: the 25% standard deduction (which applies to Group 1 employment income, not Group 2 actual-income taxpayers), industrial tax registration, and the timing of provisional and final settlement.