Macau VAT / GST

No VAT / GST in Macau

Macau has no value added tax or goods and services tax, and no general consumption or sales tax. Indirect revenue comes mainly from gaming tax, stamp duty, and a narrow consumption tax on tobacco and spirits.

• VAT / GST — Macau has NO VAT and NO GST — there is no general indirect consumption tax (Macau tax framework (no VAT/GST statute exists))
• VAT registration threshold — Not applicable — no VAT/GST regime, so no registration, returns, or reverse charge (Macau tax framework (no VAT/GST statute exists))
• Consumption tax (narrow) — Specific consumption tax applies only to tobacco and spirits entering Macau; there is no broad consumption tax (Macau Consumption Tax Regulation)
• Customs duties / import tariffs — None — Macau is a free port with no general customs duties (excise applies only to tobacco and spirits) (Macau Consumption Tax Regulation)
• Stamp duty on property transfer — Progressive 1%–3% plus 5% surcharge on the duty, giving effective rates of about 1.05%–3.15% % (Macau Stamp Duty Regulation)
• Stamp duty on leases — 0.5% of total rent over the lease term, payable within 15 days % (Macau Stamp Duty Regulation)
• Stamp duty general range — Fixed small amounts or 0.2%–10% on the value of various documents/transactions % (Macau Stamp Duty Regulation)

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