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
Two Categories of Macau Companies
- Macau local company
- Macau offshore company
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) |
| Offshore company | At least 1 | MOP25,000 (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.
Macau Offshore Company Incorporation
Macau offshore company means a Macau company operating outside of the Macau region. Benefits for this kind of company include exemption from profits tax, business tax, stamp duty, and offshore company management and technical professionals who are approved to reside in Macau can be exempt from salary tax for the first 3 years of employment in an offshore company, etc.
Offshore companies can be engaged in offshore services, such as information equipment consulting, information consulting and programming, information handling, database business, administrative and archive supporting business, research and development business, technical test and analysis business, ship and aerial equipment & material operation and management services.
Requirements to Operate Offshore Business
- Application for transaction and settlement currency other than MOP
- Sales targeted to non-Macau residents
- Market oriented to non-Macau regions
Government Fee
Offshore organisations approved to operate in Macau need to pay establishment fee of MOP 5,000 and semiannual operating fee to relevant governmental authority. Offshore organisation operating fees levied according to the following criteria.
| Currency: MOP | |
|---|---|
| Offshore Business Service Organisations | Operating Fee |
| Capital amount: 25,000-100,000 | 5,000 |
| Capital amount: 100,001-1,000,000 | 10,000 |
| Capital amount: over 1,000,000 | 15,000 |
| Offshore Auxiliary Service Organisations | Operating Fee |
| Capital amount: 25,000-100,000 | 3,000 |
| Capital amount: 100,001-1,000,000 | 6,500 |
| Capital amount: over 1,000,000 | 10,000 |
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)
If you would like further information concerning Macau Offshore Company Incorporation, please don’t hesitate to contact our professionals and we will provide free consulting services for you.
注册澳门公司
澳门是一个经济高度开放的商贸城市，地理位置优越，基础设施齐备。澳门也是一个自由港，没有外汇管制，资金进出自由，因此吸引了不少投资者到澳门投资。
在澳门成立公司基本上无特别限制，并实行低税率制度，税种也不多。近年来，澳门利好因素不断增加，经济持续增长，特别是酒店业及旅游业，带动了澳门经济的上升，国际社会对于澳门投资的信心也不断增强。同时，澳门也是全球贸易和投资体系中最自由开放的地区之一。
优势
- 拥有稳健的金融系统
- 理想的贸易环境
- 税率低，离岸公司可豁免利得税、营业税、继承和赠与税、物业转移税、印花税及首三年薪俸税（非澳门居民）
- 有潜力的离岸服务中心
- 中国大陆与葡语国家经贸合作的平台
澳门公司分为两大类
- 澳门本地公司
- 澳门离岸公司
澳门本地公司的类型
- 自然人商业企业主
- 法人商业企业
- 经济利益集团
| 各商业类型公司的区别 | ||
|---|---|---|
| 商业类型 | 股东人数 | 注册资本 |
| 无限公司 | 2人或以上 | 无要求 |
| 一般两合公司 | 至少1名无限责任股东和1名有限责任股东 | 无要求 |
| 股份两合公司 | 至少1名无限责任股东和3名有限责任股东 | 澳门币 100万元(最低) |
| 有限公司 | 2至30人 | 澳门币 25,000元(最低) |
| 一人有限公司 | 1人 | 澳门币 25,000元(最低) |
| 股份有限公司 | 至少3人 | 澳门币 100万元(最低) |
| 离岸公司 | 至少1人 | 澳门币 25,000元(最低) |
| 成立公司的一般程序 | |
|---|---|
| 程序 | 备注/条件 |
| 申请公司名称 | 拟用公司名称及经营业务 |
| 签订公司章程/契约 | 按公司类别和法律规定签订契约或私人合约，并由公证员认证 |
| 商业登记 | 附件： 1. 申请信 2. 公司之股东公证书证明 3. 股东名单及身份证明文件复印件 4. 董事会成员名单及接受职务声明书 5. 商业登记名称可予登记证明书 |
| 申报开业 | 1. 开业/更改申报表 2. 股东之身份证明文件复印件 3. 商业登记证明复印件 4. 公司章程/契约复印件 5. 营业税缴纳凭单 |
澳门本地公司税务
- 课税年度
每年的1月至12月 - 营业税
法人企业或个人经营任何工商业性质的活动均须缴纳营业税，税率按经营业务而定，金额一般为澳门币300元（37.5美金） - 所得补充税（所得税）
对经营工商行业所得收益征收所得补充税，税率为12%
| 所得补充税税率表 | |
|---|---|
| 可课税的年收益 | 百分比 |
| 收益至600,000元 | 豁免 |
| 600,000元以上 | 12% |
征税时间
税款不超过澳门币 3,000元的应在 9月份内全数缴交。超过澳门币 3,000元的税款，可在9月及11月期间分两期缴交。分期缴纳税款者，若不按规定于 9月份内缴纳第一期税款，将会被加征过期利息及欠缴税款的3%，并引致第二期立即到期。
社会保障基金
雇主须每月为本地员工供款澳门币30元，而雇员每月须供款澳门币15元。非本地雇员，雇主须每月供款澳门币45元，雇员则无须供款。
注册澳门离岸公司
澳门离岸公司是指在澳门地区以外经营的澳门公司。这类公司的好处是豁免利得税、营业税、印花税等，获准在澳门定居的离岸公司管理层及专业技术人员，可豁免缴交在离岸公司工作首三年的薪俸税。
离岸公司可以从事的离岸服务包括：信息设备顾问、信息顾问及程序编写、数据处理、数据库业务、行政及档案支持业务、研究及开发业务、技术试验及分析业务、船只及航空器材经营与管理服务。
经营离岸服务业必要条件
- 采用非澳门币为交易及结算货币
- 针对非澳门特区居民为销售对象
- 针对非澳门特区市场
政府费用
获准在澳门经营之离岸机构需向有关政府部门缴付设立费澳门币5,000元及每半年缴纳一次运作费。离岸机构运作收费标准如下：
| 币种 : 澳门元 | |
|---|---|
| 离岸商业服务机构 | 运作费用 |
| 注册资本额：25,000至100,000 | 5,000 |
| 注册资本额：100,001至1,000,000 | 10,000 |
| 注册资本额：1,000,000以上 | 15,000 |
| 离岸辅助服务机构 | 运作费用 |
| 注册资本额：25,000至100,000 | 3,000 |
| 注册资本额：100,001至1,000,000 | 6,500 |
| 注册资本额：1,000,000以上 | 10,000 |
所需资料及时间
- 公司中英文名称
- 股东、董事身份证或护照复印件
- 相关人员身份证或护照复印件
- 公司注册地址
- 注册澳门本地或离岸公司约需3至4个星期
