MO · N 22°12′ · E 113°33′
Macao SAR
Macao suits operating entities linking the Greater Bay Area and Portuguese-speaking markets, including trade, professional services and on-the-ground operations. Foreign ownership is generally available and profits tax is relatively low, but banking, actual operations and regulated activities require business-specific documents and approvals.
Gateway between the Greater Bay Area and Lusophone markets.
Private company by quotas Sociedade por Quotas (Lda.)
Talk to an advisorKey points on one page.
- Tax
- Complementary tax up to 12%; MOP 600,000 of 2025 assessable profit is exempt; from 2026 only Macao-source income is generally taxed, except specified foreign income of MNE group entities.
- Shareholders and directors
- Generally 2–30 shareholders; a single shareholder can use a one-person company; at least 1 manager.
- Share capital
- Minimum MOP 25,000 registered capital; no capital-valuation document is required at incorporation.
- Local requirements
- Physical Macao registered address required; no PO box; no local ownership quota for ordinary business.
- Annual maintenance
- Group A files M/1 annually in April–July; Group B files its annual income declaration in February–March.
- Incorporation timeline
- Approx. 10 working days via IPIM's One-Stop Service once documents are complete; licences are additional.
- Public disclosure
- Shareholder and manager identities can be requested from the company register; a unified public UBO register is unconfirmed.
Facts last checked · 2026-10-23
This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.
References (9)›
- 01澳门招商投资促进局：投资澳门常见问答
- 02澳门特别行政区政府：协助办理公司注册手续
- 03PwC Worldwide Tax Summaries：Macau SAR corporate income tax
- 04PwC Worldwide Tax Summaries：Macau SAR significant developments
- 05澳门财政局：A 组所得补充税
- 06MDME：Doing Business in Macau 2025—Setting up a Business
- 07联合国毒品和犯罪问题办公室：澳门公司登记公开资料目录
- 08Macao SAR Official Gazette — Law No. 24/2024
- 09Macao SAR Official Gazette — Complementary Tax Regulations (current text)
02 · Advantages
Why Macao SAR
- 01Foreign shareholders generally face no nationality or mandatory Macao-local ownership quota
- 02Chinese- and Portuguese-language commercial environment connecting the Greater Bay Area and Lusophone markets
- 03Complementary tax capped at 12%; the territorial principle is explicit from 2026, except for specified foreign passive income of MNE group entities
- 04Minimum MOP 25,000 capital and no capital-valuation document at incorporation
- 05Non-Group A taxpayers generally need not have accounts filed by a practising accountant
03 · Requirements
Formation requirements
- Company name: Chinese or Portuguese at minimum; English may be added; a legal-type suffix is required
- Shareholders: normally 2–30; a single shareholder uses a one-person company
- Managers: at least 1; may be a shareholder or non-shareholder
- Capital: minimum MOP 25,000; licensed sectors may have higher thresholds
- Registered address: physical Macao address; no PO box
04 · Compliance
Annual compliance
- Commencement and licences: file the commencement declaration; obtain approval first for regulated or import-export business
- Books and records: retain complete accounts and supporting documents; report income under the applicable Group A or B rules
- Group A: file M/1 in April–July, signed by the responsible party and an accountant or certified public accountant
- Group B: file the annual M/1 income declaration in February–March
- Changes: promptly update commercial and tax registrations after changes to name, address, shareholders or managers
After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.
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Macao SAR company.
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