Macau Company Formation|Macau Company Registration & Incorporation –Conpak CPA Limited

Macau Company Incorporation

Macau, also Macao is a commercial city with a very open economy, advantageous geographic location and complete infrastructure. Macau is also a free port without exchange controls, and funds can flow in and out freely; thus many investors have been attracted to invest in Macau.

There is no special restriction on Macau company incorporation, and Macau practices a low taxation rate system, with limited items of taxation. In recent years, favorable factors have been increasing in Macau, and economic environment has met sustained development, in particular, hospitality and tourism, which drove the rise of Macau's economy, and the international community showed increasing confidence concerning investment in Macau. At the same time, Macau is also one of the freest and most open regions for global trade and investment.

Advantages of Set Up Macau Company

  • Stable financial system
  • Satisfactory trading environment
  • Low tax rate: offshore companies can be exempt from profit tax, business tax, inheritance and gift taxes, property transfer tax, stamp tax and salaries tax for the first three years of employment (non-Macau residents)
  • Potential offshore service centre
  • Platform for economic and trading cooperation between mainland China and Portuguese-speaking countries

Types of Macau Local Company

  • Personal commercial enterprise
  • Corporate commercial enterprise
  • Economic interest group
Differences between Different Business Types of Companies
Business types Number of shareholders Capital
Unlimited Company Two or more Not required
Mixed Liability Company by quotas At least one shareholder with unlimited liability and one shareholder with limited liability Not required
Mixed Liability Company by shares At least one shareholder with unlimited liability and 3 shareholders with limited liability MOP1 million (min)
Limited Liability Company by quotas 2-30 MOP25,000 (min)
Limited Liability Company by sole owner 1 MOP25,000 (min)
Limited liability company by shares At least 3 MOP1 million (min)
General Procedures of Company Incorporation
Procedures Remarks/Conditions
Name of applying company Intended company name and business operations
Investment prospectus Including invested funds, working process, business nature, and profits in future 3 years, etc.
Signing Memorandum and Articles of Association/agreement Having contract or private agreement signed as per company type and as provided by law, and certified by notaries.
Business registration Attached:
1. Letter of application
2. Notarial deed for shareholders of company
3. Copies of personal ID document and shareholders register
4. Register of Board members and acceptance of appointment statement
5. Certificate of admissibility of company name
Starting business declaration 1. Starting business declaration form
2. Copy of shareholder's ID document
3. Copy of business registration certificate
4. Copy of Memorandum and Articles of Association/agreement
5. Business tax payment voucher

Taxation on Macau Local Company

  • Basic Period
    From January to December of each year
  • Business Tax
    Corporate enterprises or individual persons that operate any industrial and commercial activities shall be subject to business tax at the taxation rate determined according to business operation, generally at a sum of MOP300 (or USD37.5)
  • Profits Complementary Tax (Income Tax)
    Profits from industrial and commercial business operations is subject to income complementary tax, at a taxation rate of 12%
Profits Complementary Tax Schedule
Taxable annual revenue Percentage
Revenue to $600,000 Exemption
More than $600,000 12%

Taxation Period

Taxation of not more than MOP3,000 shall be fully paid in September. Taxation more than MOP3,000 shall be paid in two installments between September and November. In case of taxation paid by installment, a default in payment of the first installment of taxation within September as provided will cause overdue interest and 3% of unpaid taxation levied additionally, and will cause the second installment of taxation to become due immediately.

Social Security Fund

Employers shall contribute MOP30 per month for native employees who shall contribute MOP15 per month. Employers shall contribute MOP45 per month for non-native employees who shall contribute nothing.

Required Information and Time

  • Chinese and English names of company
  • Copies of ID cards or passports of shareholders and directors
  • Copies of ID cards or passports of relevant staff
  • Registered address of company
  • Registration of Macau local or offshore company (requires about 3 to 4 weeks)

Should you have any enquires about Macau Company Incorporation, please complete the form below and we will reply to you soon.

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Ms. Jenis Lee
+852 2666 2882
Ms. Cindy Wong
+852 2666 2891
Ms. Rachel Sung
+852 2666 2854
Ms. Cecilia Han
+86 10 5659 1166
+86 138 1022 8842
Ms. Laula Wang
+86 21 5389 6628
+86 138 1890 5030
Ms. Lisa Huang
+86 755 8828 8722
+86 138 2886 8906
Ms. Jolyn Lim
+65 6966 2233
Ms. Cindy Wong
+65 6966 2200
Ms. Jenis Lee
+65 6966 2288

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