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MO Tax 2021

Macau Tax Tables 2021 - Tax Rates and Thresholds in Macau

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This page contains the tax table information used for the calculation of tax and payroll deductions in Macau in 2021. These tax tables are used for the tax and payroll calculators published on iCalculator™ MO, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Macau or would like to add to or suggest amendments to the information herein then please contact us.

Macau Personal Income Tax Tables in 2021

The Income tax rates and personal allowances in Macau are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Macau Tax Calculator 2021.

Macau provides an annual "Standard Deduction" that is deducted from your total income to produce your taxable income in Macau in 2021:

Macau Standard Deduction in 2021
Residence StatusStandard Deduction
ResidentMOP 144,000.00
Non-residentMOP 144,000.00
Macau Residents Income Tax Tables in 2021
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from MOP 0.000.00to MOP 144,000.00
7%Income from MOP 144,000.01 to MOP 164,000.00
8%Income from MOP 164,000.01 to MOP 184,000.00
9%Income from MOP 184,000.01 to MOP 224,000.00
10%Income from MOP 224,000.01 to MOP 304,000.00
11%Income from MOP 304,000.01 to MOP 424,000.00
12%Income from MOP 424,000.01 and above
Macau Non-residents Income Tax Tables in 2021
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from MOP 0.000.00to MOP 144,000.00
7%Income from MOP 144,000.01 to MOP 164,000.00
8%Income from MOP 164,000.01 to MOP 184,000.00
9%Income from MOP 184,000.01 to MOP 224,000.00
10%Income from MOP 224,000.01 to MOP 304,000.00
11%Income from MOP 304,000.01 to MOP 424,000.00
12%Income from MOP 424,000.01 and above

In Macau, social security contributions made by employees are not deductible from their gross income for the purpose of calculating taxable income. The social security system operates independently of the tax system, meaning that the contributions towards social security do not reduce the taxable base of an individual's income. This approach aligns with Macau's tax policies, which are designed to maintain simplicity and clarity in the tax and social security systems.

Macau Social Security and Payroll Deduction Rates in 2021

In Macau, the social security system is designed to provide support and protection to employees, employers, and self-employed individuals, covering various aspects of welfare and benefits. The system is funded through mandatory contributions from both employers and employees, as well as voluntary contributions from self-employed individuals. These contributions finance a range of benefits aimed at ensuring the well-being of the workforce and their families.

Macau Social Security in 2021: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
Social Security100%100%200%
Recruitment Fee%0%0%
Macau Social Security and Payroll Deduction in 2021: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
Social Securityn/aMOP 360.00n/aMOP 720.00
Recruitment Feen/an/an/aMOP 2,400.00

Historic Tax Tables supported for Macau

The following tax tables are supported by iCalculator™ MO as part of the suite of free tax tools we provide for Macau.