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Overview and Introduction Income Tax Special considerations for short-term assignments Other taxes and levies Immigration. Taxpayers are divided into two groups: employees and professional practitioners. There is no distinction between residents and non-residents for tax purposes. A non-resident is normally required to apply for non-resident working permit in order to work in Macau SAR. Net taxable income is taxed at progressive rates from 7 percent to 12 percent. Different rates initially apply to non-residents without working permit e. Generally, all non-cash fringe benefits provided to employees are subject to income tax. When are tax returns due? That is, what is the tax return due date? Separate returns should be made for employees with residence or work permit and short-term business travelers allowed to work without a permit. For residents and non-residents with a working permit, tax payment is made quarterly 15 January, 15 April, 15 July, and 15 October by the employer and the filing of detail remuneration is not required. For expatriate employees, a tax return is filed monthly, 15 days after receiving the remunerations. What are the current income tax rates for residents and non-residents in Macau SAR? Income tax payable is the higher of 5 percent of taxable income and the amount calculated using the progressive tax rates as stated earlier. For the purposes of taxation, how is an individual defined as a resident of Macau SAR? A non-resident is required to apply for a non-resident working permit in order to work in Macau SAR. For instructional, technical, quality control, or business supervisory service pursuant to an agreement between a foreign enterprise and a natural person or legal entity residing in Macau SAR for the provision of certain specific and non-recurrent projects or services, a non-resident working permit is not required if the non-resident stays continuously or intermittently in Macau SAR for work or service for a maximum of 45 days in every 6 consecutive months. Is there, a de minimus number of days rule when it comes to residency start and end date? Are there any tax compliance requirements when leaving Macau SAR? On quitting the current employment, a M2A form should be filed. If no, are the taxation authorities in Macau SAR considering the adoption of this interpretation of economic employer in the future? No and no updates about an adoption in the future. Currently, the Macau SAR tax authority considers all employment including certain self-employed freelances and professions income earned in Macau SAR as taxable, even for a single day. Are there a de minimus number of days 2 before the local taxation authorities will apply the economic employer approach? If yes, what is the de minimus number of days? Will a non-resident of Macau SAR who, as part of their employment within a group company, is also appointed as a statutory director i. There are no specific guidance. The company may apply a reasonable basis to allocate part of the remunerations of the director as taxable income derived from Macau SAR. Are there any areas of income that are exempt from taxation in Macau SAR? If so, please provide a general definition of these areas. Non-monetary annual housing allowance is subject to professional tax with a taxable limit of the lower of the annual rental of the place and 15 percent of the total annual cash remuneration received by the employee. Housing allowances provided by the employer are subject to professional tax with a non- taxable limit of MOP3, per month in Rental allowance provided by the employer is subject to professional tax with non-taxable limits as follows:. Marriage allowance provided by the employer is subject to professional tax with a non- taxable limit of MOP4, in Birth allowance provided by the employer is subject to professional tax with a non-taxable limit of MOP5, in Funeral allowance provided by the employer is subject to professional tax with a non-taxable limit of MOP5, in Different types of transportation allowances may be provided by the employers such as the transport of remains, business trips, home trips, and expenses related to setting up an entity. These are all taxable with non-taxable limits depending on the nature of the trip as well as the origin and destination of the trip. Is salary earned from working abroad taxed in Macau SAR? If so, how? Whether salary earned from working abroad is taxed in Macau SAR or not depends on the source of income. Are investment income and capital gains taxed in Macau SAR? Investment income such as rental income, gain from stock option exercise and dividends is assessed to tax in the year in which it is received. Rental income in Macau SAR is subject to property tax. Under the regulations, property taxes generally are levied on two categories of real estate properties. The first applies to leased properties on which the levies are based on the actual rental income at the rate of 8 percent for The second category involves properties which have not been rented and are occupied by the owners, in which case taxes are levied at 6 percent on the assessable rental value. The assessable rental value is estimated by the government and revised periodically after taking into account all relevant factors and changes in the property market. Gain from an employee stock option exercise is subject to professional tax for both residents and non-residents. What are the general deductions from income allowed in Macau SAR? For income from employment, there is a general personal deduction of 25 percent of total remuneration. For self-practitioners, expenses incurred such as personnel costs, rent, depreciation, and administrative expenses normally are deductible. Losses brought forward from past 3 years also are deductible if the taxpayers maintain proper books and records. What are the tax reimbursement methods generally used by employers in Macau SAR? Current year gross-up is the normal method of recognizing tax reimbursements paid by the employer. For example: monthly, annually, both, and so on. For example, a foreign tax credit FTC system, double taxation treaties, and so on? What are the general tax credits that may be claimed in Macau SAR? Please list below. This calculation assumes a married taxpayer resident in Macau SAR with two children whose 3-year assignment begins 1 January and ends 31 December NB5: There is a general deduction calculate at 25 percent of net taxable income for and This is a temporary tax relief granted on annual basis. For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than 1 year. Are there special residency considerations for short-term assignments? A non-resident is considered to be working illegally in Macau SAR under the following circumstances:. A non-resident working in Macau SAR that provides instructional, technical, quality control, or business supervisory service is allowed only to stay continuously for a maximum of 45 days in every 6 consecutive months. Are there special payroll considerations for short-term assignments? Are there any additional considerations that should be considered before initiating a short- term assignment in Macau SAR? If so, what are the rates for employers and employees? For non-residents with working permits, the employer is required to pay a monthly recruitment levy of MOP per person per month. The first step is to apply the work permission from the Labor Affairs Bureau, which should go through a local recruitment process to justify no proper resources are available. After work permit is granted, the applicant will need to enter Macau SAR to complete the work permit formalities in person at the Immigration Department. Once completed, a Non-resident Worker's Card is issued. The whole process can take up to 5 months or longer for expats from mainland China. Describe a which nationalities may enter Macau SAR as non-visa national, b which activities they may perform and c the maximum length of stay. The visitors may provide instructional, technical, quality control, or business supervisory service pursuant to an agreement between a foreign enterprise and a natural person or legal entity residing in Macau SAR without a work permit, if the visitor only stay continuously or intermittently in Macau SAR for work or service for a maximum of 45 days in every 6 consecutive months. Describe a the regulatory framework for business traveler being visa nationals especially the applicable visa type , b which activities they may perform under this visa type and the c maximum length of stay. The requirements for visitors with or without visa are the same. Please refer to answer to the question before. Outline the process for obtaining the visa type s named above and describe a the required documents including any legalization or translation requirements , b process steps, c processing time and d location of application. Are there any visa waiver programs or specific visa categories for technical support staff on short-term assignments? What are the main work permit categories for long-term assignments to Macau SAR? In this context outline whether a local employment contract is required for the specific permit type. There are three types of work permit for specialized non-resident workers, non-specialized non-resident workers and non-resident domestic workers. A local employment contract should be in place for applying work permit of specialized non-resident workers. Provide a general process overview to obtain a work and residence permit for long- term assignments including processing times and maximum validation of the permit. The applicant should submit the application with documents required, such as identification document of legal representative of the employer, business license and etc. There is no specific processing time. The applicant may inquire the processing status 5 working days after application submission on the website of the Labor Affairs Bureau. The work permit is valid for a maximum of 2 years and eligible for renewal months before expiry. Is there a minimum salary requirement to obtain a long term work and residence permit for assignments? Can allowances be taken into account for the salary? There are no specific requirements in this regard. The general principle is equal pay for equal post. The Labor Affairs Bureau assesses the application on a case-by-case basis. With a work permit granted by the Labor Affairs Bureau, the non-resident employee should report in person to the Immigration Bureau and apply the Special Authorization to Stay. A Temporary Authorization to Stay will be granted and employee may work during the temporary stay period, which will be extended when the Special Authorization to Stay is approved. No transfer is applicable. The work permit is not classified as short-term or long-term. The period of the permit depends on the contract period and approval from the Labor Affairs Bureau. The approval of quotas takes into consideration the nature of job responsibilities, the market insufficiencies and the number of local workers hired by the employer. The employers are required to maintain a certain proportion between resident and non-resident employees, and should inform the Labor Affairs Bureau of decrease in resident employees within 15 days of the change. The Labor Affairs Bureau will reassesses the number of quotas. Yes, family members such as spouse, children and parents may apply a special permit to stay but cannot work without a separate work permit. What if circumstances change after the Work and Residence application process e. The employer should report the changes to the Labor Affairs Bureau, which will reassess the work permit. How long can a permit holder leave Macau SAR without their permit becoming invalid? Yes, if the assignment is terminated before the expiry date of the work permit, the employer should inform the Labor Affairs Bureau and cancel the permit. The non-compliance with immigration law may be subject to a penalty up to 50, Macanese pataca MOP for each illegal employment and criminal responsibility. List any other important items to note, or common obstacles faced, in Macau SAR when it comes to the immigration processes. Work permit application are assessed strictly and sufficient supporting must be in place for the shortfall of proper workforce. The whole application period is usually more than 5 months. A global survey of income tax, social security tax rates and tax legislation impacting expatriate employees. A global survey of income tax, social security tax rates and tax legislation impacting Aligning our thinking to your talent management objectives, we can support you with the planning and management of your international workforce. Aligning our thinking to your talent management objectives, we can support you with KPMG Personalization. Get the latest KPMG thought leadership directly to your individual personalized dashboard. Register now Login. Share Share close. Save this article to my library. January Overview and Introduction Income Tax Special considerations for short-term assignments Other taxes and levies Immigration. Overview and Introduction. Back to top. Income Tax. Tax returns and compliance When are tax returns due? What is the tax year-end? What are the compliance requirements for tax returns in Macau SAR? Residents and non-residents For residents and non-residents with a working permit, tax payment is made quarterly 15 January, 15 April, 15 July, and 15 October by the employer and the filing of detail remuneration is not required. Residents and non-residents with working permit Income tax table for Taxable income bracket Total tax on income below bracket Tax rate on income in bracket From MOP To MOP MOP Percent 0 , 0 0 , , 0 7 , , 1, 8 , , 3, 9 , , 6, 10 , , 14, 11 , Over 27, Expatriates Income tax payable is the higher of 5 percent of taxable income and the amount calculated using the progressive tax rates as stated earlier. Residence rules For the purposes of taxation, how is an individual defined as a resident of Macau SAR? Assignees are subject to income tax once they start working in Macau SAR. What if the assignee comes back for a trip after residency has terminated? No restriction. Communication between immigration and taxation authorities Do the immigration authorities in Macau SAR provide information to the local taxation authorities regarding when a person enters or leaves Macau SAR? De minimus number of days Are there a de minimus number of days 2 before the local taxation authorities will apply the economic employer approach? Not applicable. Types of taxable compensation What categories are subject to income tax in general situations? Intra-group statutory directors Will a non-resident of Macau SAR who, as part of their employment within a group company, is also appointed as a statutory director i. Allowances up to the maximum limit granted for civil servants include the following: family allowance marriage allowance birth allowance death allowance funeral allowance transportation allowance payments set by law to be made to an employee as compensation for injuries, including permanent incapacity severance payments for termination of employment to employees for long service payment according to law medical expenses with supporting documents lump-sum payments made to employees on retirement or withdrawals made by an employee from an approved pension fund. Certain employer provided housing allowances monetary compensation Housing allowances provided by the employer are subject to professional tax with a non- taxable limit of MOP3, per month in Marriage allowance Marriage allowance provided by the employer is subject to professional tax with a non- taxable limit of MOP4, in Birth allowance Birth allowance provided by the employer is subject to professional tax with a non-taxable limit of MOP5, in Funeral allowance Funeral allowance provided by the employer is subject to professional tax with a non-taxable limit of MOP5, in Transportation allowance Different types of transportation allowances may be provided by the employers such as the transport of remains, business trips, home trips, and expenses related to setting up an entity. Expatriates receive the same tax treatment as residents and non-residents with working permit. General rule Whether salary earned from working abroad is taxed in Macau SAR or not depends on the source of income. Foreign-sourced salary and wages income of a Macau SAR resident will be taxable in Macau SAR professional tax where: the recipient is present in the foreign place for a period or periods not exceeding in the aggregate days in any month period commencing or ending in the fiscal year concerned the remuneration is paid by, or on behalf of, an employer who is not a resident of that foreign place the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the foreign place. Otherwise, income generated in the foreign place will be taxable in that corresponding place. Taxation of investment income and capital gains Are investment income and capital gains taxed in Macau SAR? Gain from stock option exercise Gain from an employee stock option exercise is subject to professional tax for both residents and non-residents. Tax reimbursement methods What are the tax reimbursement methods generally used by employers in Macau SAR? Within 15 days since payment to expatriates, and 2. Sample tax calculation This calculation assumes a married taxpayer resident in Macau SAR with two children whose 3-year assignment begins 1 January and ends 31 December Other assumptions All earned income is attributable to local sources. Bonuses are paid at the end of each tax year, and accrue evenly throughout the year. Interest income is not remitted to Macau SAR. The company car is used for business and private purposes and originally cost USD50, The employee is deemed resident throughout the assignment. Tax treaties and totalization agreements are ignored for the purpose of this calculation. The taxpayer is aged less than 65 throughout NB4: The first MOP2, moving expense reimbursement is non-taxable for employee with monthly salary over MOP30, NB5: There is a general deduction calculate at 25 percent of net taxable income for and Footnote 1 Certain tax authorities adopt an 'economic employer' approach to interpreting Article 15 of the OECD model treaty which deals with the Dependent Services Article. Special considerations for short-term assignments. Residency rules Payroll considerations Taxable income Additional considerations For the purposes of this publication, a short-term assignment is defined as an assignment that lasts for less than 1 year. Residency Rules Are there special residency considerations for short-term assignments? A non-resident is considered to be working illegally in Macau SAR under the following circumstances: when one engages in activities for others without a valid work permit when one has a work permit, but provides services to an entity other than the original sponsoring employer when one has a work permit, but performs work that is not stipulated in the relevant work permit when one is self-employed to carry out activities for own interest without a valid administrative permit. Payroll considerations Are there special payroll considerations for short-term assignments? Taxable income What income will be taxed during short-term assignments? Salary, bonus, and all types of allowances. Additional considerations Are there any additional considerations that should be considered before initiating a short- term assignment in Macau SAR? Other taxes and levies. No such requirement for individuals. There is no fast-track process. Is it possible to renew work and residence permits? Yes, the work permits can be renewed through an application to the Labor Affairs Bureau. Is there a quota or system or a labor market test in place? Is it possible to obtain a permanent residence permit? The specialized non-resident employees with eligible qualifications may apply residence permit. There is no specific guidance in this regard. Other Important Items List any other important items to note, or common obstacles faced, in Macau SAR when it comes to the immigration processes. International Tax category. Global Mobility Services category. Global Mobility Services.
How to find Heroin online Macao SAR
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Last update at , Dec 2 local time. Get a monitor and contribute air quality data in your city. Free iOS and Android air quality app. Interested in hourly forecast? Get the app. Reduce your air pollution exposure in Macao. Contributors 1. Data sources 1. World Air Quality. Shop Home. Shop Work. Last update at , Dec 2 local time Join the movement! Become a contributor. Weather What is the current weather in Macao? US AQI Overview What is the current air quality in Macao? Health Recommendations How to protect from air pollution in Macao? Open your windows to bring clean, fresh air indoors Enjoy outdoor activities. Created with Highcharts 6. AQI PM2. How to best protect from air pollution? Reduce your air pollution exposure in Macao Car air purifier Air purifier Air quality monitor. Data sources 1 Macao Meteorological and Geophysical Bureau. Where is the cleanest air quality in Macao? Your cart is empty. Media Newsroom Press releases Media contact. Partner Affiliate Program. All rights reserved. Chat or Call We're Online. Coloane, Macao. Macao, Macao. Ambient - Coloane. Ambient - Taipa. Roadside - Macao. High Density Residential Area - Taipa. High Density Residential Area - Macao.
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