Macau Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Macau calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| MOP 600,000 a yearEmployee tax profile: Macau resident permanent employee under 65 | MOP 577,996.00 | MOP 577,996.00 | Matches |
Official sources and monitoring
3 official sources. 3 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Salaries tax simulation calculator for 2026 - 25% fixed deduction, MOP 144,000 exemption, 7% to 12% bands and 30% tax reductionFinancial Services Bureau (DSF) | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Tax relief measures for 2026 under Law No. 13/2025 - salaries tax deduction rate of 30% and exemption of MOP 144,000Financial Services Bureau (DSF) | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| Contributions of the obligatory system - MOP 90 a month (employer MOP 60, employee MOP 30)Social Security Fund (FSS) | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version MO-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Macau resident permanent employee under 65 for the whole of 2026 with no non-taxable income.
- Taxable income is earnings less the 25% fixed deduction; the first MOP 144,000 is exempt and the rest is taxed at 7% to 12%, reduced by 30% under the 2026 budget (shown as 4.9% to 8.4%).
- The employee pays MOP 30 and the employer MOP 60 a month to the Social Security Fund.
Coverage & limitations
Rule version MO-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- DSF rounds band amounts down to cents and the final tax up to a whole pataca, so results can differ by up to MOP 1.
- Non-taxable income, the higher exemption at 65 or with disability and the yearly salaries tax refund are not included.
- Independent professional verification pending.