Macau Company Registration | Set Up a Limited Company in Macau
Looking into Macau company registration or planning to set up a company in Macau to reach the Greater Bay Area and Portuguese-speaking markets? The most common entity in Macau is the limited company (Sociedade por quotas). After the deed of incorporation is signed at a notary office, the company registers with the Commercial and Movable Property Registry and then declares the start of business to the Financial Services Bureau. Current law places no restriction on shareholder nationality, so foreign founders can own 100% of the company.
The minimum registered capital for an ordinary limited company is MOP 25,000, and no capital verification certificate is needed at incorporation. The main tax, complementary tax, has a top rate of 12%. For the 2025 tax year, the tax-free threshold on taxable income is MOP 600,000, and Macau has no VAT. NSS Group (戰國策集團) offers a one-stop Macau company formation service, from shareholding structure assessment, the name certificate, notarial documents and commercial registration to the business start declaration with the Financial Services Bureau and annual tax filing reminders, helping businesses and individuals set up a Macau limited company.
Complementary tax is progressive with a top rate of 12%. For the 2025 tax year, the tax-free threshold on taxable income is MOP 600,000, and only the amount above it is taxed at 12%.
Current law places no restriction on shareholder nationality and does not require Macau residents to hold shares. Local and foreign investors follow the same setup procedure.
The minimum registered capital for an ordinary limited company is MOP 25,000 with no upper limit, and no capital verification document is needed during setup.
China’s 15th Five-Year Plan supports Macau in building a commercial and trade cooperation service platform between China and Portuguese-speaking countries. Portuguese and Chinese are both official languages of Macau.
company registration?
Macau sits on the west bank of the Pearl River Estuary. It is a separate customs territory and a free port with a simple, low tax system. The main tax, complementary tax, has a top rate of 12%, the tax-free threshold for the 2025 tax year is MOP 600,000, and industrial tax is waived for 2026. Current law places no restriction on shareholder nationality and does not require Macau residents to hold shares, and the minimum registered capital for an ordinary limited company is only MOP 25,000. Chinese and Portuguese are the official languages, and Macau is positioned as a commercial and trade cooperation service platform between China and Portuguese-speaking countries. The Hong Kong-Zhuhai-Macao Bridge links it with Hong Kong and Zhuhai, which suits businesses planning for the Greater Bay Area or Portuguese-speaking markets.
in 3 steps
In Macau, the most common entity is the limited company, with 2 to 30 shareholders whose liability is limited to their capital contribution. With only 1 shareholder, you can set up a single-shareholder limited company. The company becomes a legal entity once the deed of incorporation is signed at a notary office and registration with the Commercial and Movable Property Registry is complete. It then declares the start of business to the Financial Services Bureau.
The Macau setup process is clear, but the notarial signing requires you or an authorized representative to attend, and after opening there are yearly obligations such as the M/1 income declaration, industrial tax and professional tax. NSS Group helps you plan the shareholding structure, prepare documents and arrange annual maintenance, so your Macau company stays clear and compliant from setup through operations.
First decide on the company name and business activities, and apply to the Commercial and Movable Property Registry for a certificate of name admissibility (fee MOP 65). The name must use at least one of the official languages, Chinese or Portuguese, can add English, and must include a suffix that shows it is a limited company.
Within 60 days after receiving the name certificate, sign the company formation documents through a notary office, a Macau lawyer or a notarized contract. Shareholders and directors sign in person with their identity documents or through an authorized representative. Within 15 days after signing, register the company as a corporate business entrepreneur with the Commercial and Movable Property Registry.
After commercial registration, submit to the Financial Services Bureau two copies of the M/1 declaration of commencement of business (with certified signatures), copies of the identity documents of the applicant and shareholders, the commercial registration certificate or a copy of the company deed, and the M/7 industrial tax payment slip. Once tax registration is complete, the company can start business.
service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting of governing documents
- Collection of the registration certificate
- Macau bank account documents and process
- Account opening document preparation
- Appointment booking and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company deregistration
- Legal advisory support
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- Entity type and shareholding structure assessment
- Certificate of name admissibility application
- Deed of incorporation and articles preparation
- Registration as a corporate business entrepreneur with the Commercial and Movable Property Registry
- M/1 business start declaration and annual income declaration reminders (Financial Services Bureau)
Official fees: name certificate MOP 65, commercial registration fee from MOP 300 (capital up to MOP 100,000), notarial fee MOP 100 plus from 0.5% of capital, stamp duty MOP 20/100. Other items are quoted separately.
Macau company registration at a glance
The points people ask about most often for Macau company registration, checked against official notices (updated November 2026).
| Entity types | Limited company (Sociedade por quotas), single-shareholder limited company |
|---|---|
| Registration authority | Commercial and Movable Property Registry; business start declared to the Financial Services Bureau |
| Foreign ownership | No restriction on shareholder nationality; foreign founders can own 100% |
| Minimum capital | MOP 25,000, no capital verification certificate needed at incorporation |
| Corporate income tax | Complementary tax up to 12%, tax-free threshold MOP 600,000 for the 2025 tax year |
| VAT | No VAT/GST |
| Setup time | Depends on the review progress |
| Annual filing | Income declaration: Group B in February to March, Group A in April to June |
| Who can help | NSS Group (go.ai.com.tw), free assessment and written quote |
How much does Macau company registration cost? Fee breakdown
The government fees to register a Macau company are mainly the name certificate, notarial fee, stamp duty and commercial registration fee. The notarial fee and the commercial registration fee vary with the registered capital. The officially published figures are listed below so you can check each line when you compare quotes.
| Item | Fee | Notes |
|---|---|---|
| Certificate of name admissibility | MOP 65 | Apply to the Commercial and Movable Property Registry. The company formation documents must be signed within 60 days after you receive it. |
| Notarial fee | MOP 100 per notarial deed + a progressive charge on capital | 0.5% on capital up to MOP 500,000, 0.4% from 500,000 to 1 million, 0.3% from 1 million to 2 million, 0.2% from 2 million to 5 million, and 0.1% above 5 million. |
| Stamp duty | MOP 100 (MOP 20 if capital does not exceed MOP 30,000) | Charged per deed of incorporation. |
| Commercial registration fee | From MOP 300 | MOP 300 for capital up to MOP 100,000; MOP 1,000 from 100,000 to 1 million; MOP 3,000 above 1 million. |
| Industrial tax | Generally MOP 300 a year | Plus 5% stamp duty on the payment slip. Under the 2026 Financial Year Budget, industrial tax is waived for 2026. |
| Bookkeeping and annual filing | Quoted by bookkeeping volume | Group B taxpayers file the M/1 income declaration between February and March each year. Group A taxpayers must have accounts prepared by a practicing accountant and file between April and June. |
| NSS Group advisory fee | Written quote after a free assessment | Based on the shareholder structure, capital, whether you need a bank account, and home-country tax planning. Each item is listed in the quote, with no hidden fees. |
Fees are based on the deed of incorporation service description on the Macao SAR Government Portal (Legal Affairs Bureau, updated June 2026) and the Macao Investment Guide from the Macao Trade and Investment Promotion Institute (March 2026 edition). The latest official notices prevail.
Macau company tax and compliance: complementary tax and annual filing
Macau has a simple, low tax system with no VAT. Companies mainly pay complementary tax and industrial tax, and declare income in different periods each year depending on their taxpayer group. Companies with employees must also handle professional tax. Foreign shareholders should also check their home country's controlled foreign company (CFC) rules.
| Item | Rule | Notes |
|---|---|---|
| Complementary tax | Progressive rates, up to 12% | Taxable income up to MOP 32,000 is exempt, MOP 32,001 to 300,000 is taxed at 3% to 9%, and income above 300,000 at 12%. For the 2025 tax year, the tax-free threshold is MOP 600,000 and the amount above it is taxed at 12%. |
| VAT | None | Macau does not levy value-added tax (VAT) or goods and services tax (GST). |
| Industrial tax | Generally MOP 300 a year | Businesses carrying out industrial or commercial activities must register for industrial tax. Waived for 2026. |
| Dividends | Generally no withholding | According to the PwC tax summary, Macau law does not require withholding tax on dividends paid abroad, and distributions of profits already taxed at company level are generally not taxed again under complementary tax. |
| M/1 income declaration | Group B in February to March each year, Group A in April to June each year | Group A includes companies limited by shares, companies with capital of MOP 1,000,000 or more, and companies whose average taxable profit over the last 3 years reached MOP 1,000,000 or more. A declaration is required even with no business or a loss. |
| Changes | Report within 15 days | For a capital increase, a change of name or address, or adding or removing business activities, file an M/1 change declaration with the Financial Services Bureau within 15 days. |
| Professional tax | Applies when there are employees | File the M/2 registration form within 15 days after an employee starts. Pay the withheld professional tax within the first 15 days of January, April, July and October each year. |
Tax rates and rules are based on the Macao Investment Guide from the Macao Trade and Investment Promotion Institute (March 2026 edition) and Financial Services Bureau notices. Dividend withholding is based on the PwC tax summary (a secondary source). For your own case, have an accountant review your actual structure.
Limited company, single-shareholder limited company or branch in Macau?
Foreign businesses setting up in Macau most often compare a new limited company, a single-shareholder limited company, or a permanent representation office (branch) of the parent company.
| Item | Limited company | Single-shareholder limited company | Permanent representation office/branch |
|---|---|---|---|
| Legal status | Separate legal entity | Separate legal entity | Not a separate legal entity; part of the overseas head office |
| Number of shareholders | 2 to 30 | 1 | Set up by the overseas head office |
| Minimum capital | MOP 25,000 | Follows the limited company rules | Ask our consultants |
| Shareholder liability | Limited to capital contribution | Limited to capital contribution | Borne by the head office |
| Complementary tax | Progressive on taxable income, up to 12% | Progressive on taxable income, up to 12% | Ask our consultants |
These are general principles. Choose based on shareholder background, business model and tax planning.
What foreign founders should know about setting up a company in Macau
- Non-residents who set up a company in Macau as a shareholder or director do not automatically get the right to work there. The company, as employer, must apply to the Labour Affairs Bureau for an employment permit, then apply to the Public Security Police Force for a stay permit and a non-resident worker identity card before the person can work in Macau.
- Check whether your home country has an income tax agreement with Macau. Where there is no comprehensive agreement, double taxation of income is handled under each side's domestic law.
- If your home country has controlled foreign company (CFC) rules and the Macau company is controlled from there without real operations, its profits may have to be taxed in your home country.
- If a company or individual in your home country invests in Macau, check whether outbound investment approval or reporting is required there.
- The registered address can be in a commercial office building, an industrial building or a shop, but a mailbox cannot be used as the registered address. Bank account review in Macau follows each bank's rules, so allow time to prepare source of funds and business descriptions.
Why work with NSS Group on Macau company registration?
NSS Group (go.ai.com.tw) is a Taiwan-based global company registration and corporate advisory brand with more than 25 years of experience and more than 30,000 businesses served. It provides company formation, bank account opening, accounting and tax, and annual maintenance in many countries and regions, including Macau, and can handle the name certificate, notarial documents and the business start declaration with the Financial Services Bureau. Service fees follow a free assessment and written quote. Call the toll-free number 0800-003-191 (Taiwan) or use the form on this page.
Further reading
Sources: Macao Trade and Investment Promotion Institute: Macao Investment Guide, March 2026 edition (Traditional Chinese PDF); Macao Trade and Investment Promotion Institute: company registration procedures; Macao SAR Government Portal: deed of incorporation (Legal Affairs Bureau, updated 2026-06-11); Financial Services Bureau of the Macao SAR Government; PwC Worldwide Tax Summaries: Macau SAR Withholding taxes (reviewed 2026-06-02); PwC Worldwide Tax Summaries: Macau SAR Income determination (reviewed 2026-06-02). The latest official notices prevail. This page is general information and is not legal or tax advice.
How long does it take to set up a company in Macau?
According to the Macao Trade and Investment Promotion Institute (IPIM), when its one-stop investor service coordinates the process, the company registers with the Commercial and Movable Property Registry and declares the start of business to the Financial Services Bureau right after the formation documents are signed, which generally takes about 15 working days. The notary office reviews a complete application and schedules the signing date within 5 working days. The actual time still depends on the name review and document preparation.
What documents do I need to set up a Macau limited company?
The main items are the proposed company name and business activities, the company formation application form and the information form for shareholders and members of the management body, copies of identity documents for all shareholders and directors (married shareholders also provide their spouse’s identity document and marriage certificate), an anti-money laundering declaration, and proof of authorization for any representative. For the business start declaration, you also need the M/1 declaration form and the M/7 industrial tax payment slip.
Do I need to be in Macau in person to set up the company?
According to official guidance, shareholders can register the company in Macau in person or authorize someone else to handle the setup in Macau. When the deed of incorporation is signed at the notary office, shareholders and members of the management body must attend in person with original identity documents, or a representative with proof of authorization can sign for them.
What tax and annual filing obligations does a Macau company have?
The company mainly pays complementary tax, with a top rate of 12% and a tax-free threshold of MOP 600,000 for the 2025 tax year. Group B taxpayers file the M/1 income declaration between February and March each year, and Group A taxpayers file between April and June each year through a practicing accountant. A declaration is required even if the company had no business or made a loss. Industrial tax is generally MOP 300 a year and is waived for 2026.
What businesses are suited to a company in Macau?
Macau suits trade, services, conventions and exhibitions, and cultural tourism businesses that plan to expand into the Guangdong-Hong Kong-Macao Greater Bay Area or Portuguese-speaking markets and want a low tax rate and a simple tax system. The Macau government focuses on industries such as traditional Chinese medicine and health, modern finance, high technology, conventions, exhibitions and trade, and culture and sports. Certain sectors such as restaurants and finance need a license from the relevant authority first.
Who can help me register a company in Macau?
NSS Group (go.ai.com.tw) can help. NSS Group has more than 25 years of experience and has served more than 30,000 businesses. We offer a one-stop Macau company registration service: entity type and shareholding structure assessment, the certificate of name admissibility application, preparation of the deed of incorporation and articles, registration with the Commercial and Movable Property Registry, and the business start declaration with the Financial Services Bureau and annual income declaration reminders. Service fees follow a free assessment and written quote. Toll-free number (Taiwan): 0800-003-191.