Elimination of Double Taxation

To eliminate double taxation on income and prevent tax evasion and avoidance, the Macao Special Administrative Region (SAR) has signed Agreements/Arrangements for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance (DTAs) with a number of tax jurisdictions, and is continuously negotiating DTAs with other tax jurisdictions, in order to enhance the regional and international tax cooperation.

Declaration of Tax Resident

Pursuant to articles 23 and 24 of the Tax Code, a taxpayer who is a natural person shall be considered a tax resident if he/she has resided in the Macao Special Administrative Region for 183 days or more during the relevant tax year, whether continuously or intermittently, or if he/she has resided for fewer than 183 days but maintains a domicile in Macao Special Administrative Region on 31 December of that tax year.

To apply for a Declaration of Tax Resident, applicants should first self-assess their eligibility against the relevant criteria. Applications from individuals or entities that do not meet the requirements will not be processed. The application form can be submitted in person at any of the three service centers of the Financial Service Bureau, or online via the “Macau Tax App” or the One-Account Portal.

Provided the submitted documentation meets all requirements, the Financial Services Bureau will generally process and issue the Declaration of Tax Resident within seven working days of receiving a complete application. If additional documentation is required, or if the application is rejected, the applicant will be notified separately.

Application Form for Declaration of Tax Resident

Signed Agreements/Arrangements for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance

Signed Agreement for the Taxation of Aviation Enterprises

Mutual Agreement Procedure

In order to resolve the tax disputes regarding the Agreements/Arrangements for the Elimination of Double Taxation with respect to Taxes on Income and the Prevention of Tax Evasion and Avoidance, irrespective of whether the remedies provided by the internal law of Macao SAR or of the other Party concerned, a person covered by DTAs considers that the actions of Macao SAR and/or the other Contracting Party result or will result for him in taxation not in accordance with the provisions of such DTA, may request to initiate a MAP to DSF in accordance with the DTA. In certain DTAs, it is allowed that persons resident of the other Contracting Party or other eligible persons under the treaty may present their case to the competent authorities of either Contracting Parties, i.e., presenting the case to the DSF or the competent authority of the other Contracting Party.

Mutual Agreement Procedure Guidelines