Macao Company Registration





 Macao Company Registration

Macao is located on the southeast coast of China, on the west bank of the Pearl River Estuary, 60 kilometers from Hong Kong and 145 kilometers from Guangzhou. The official languages are Chinese and Portuguese, and Cantonese is a daily language. Because Inter Area has professional personnel who are familiar with overseas affairs, we provide customers with the most complete and fast and secure service from planning, registration, practical operation cases and related precautions and latest information. The focus is on the background and purpose of the customer's practical investment, and the new experience in different products and services that determine the value of the future determines the value of the future.

Table of Contents

  • Macao Basic Information
  • Business advantages of setting up an offshore company in Macao
  • Macao offshore company application
  • Tax incentives for operating offshore services (Macao companies)
  • Procedures for setting up offshore non-financial institutions
  • Foreign trade restrictions
  • Business type in Macao




§ Macao Company Registration Basic Information

  1. With the rapid development of Macao's economy, the industrial structure has evolved from the four pillars of the past gaming and tourism, processing and exporting, financial, and real estate construction industries to the industrial structure with the service industry as the main body.
  2. Tax rate: 5 percent of the government tax, imports are free, and tobacco, alcohol, and automobiles are subject to a consumption tax; the supplementary tax on the net profit of operating industry is a progressive tax, and the tax rate is from 3 to 12 percent. All industrial and commercial organizations are required to pay a fixed business tax of $37.50 per year.
  3. Macao's economic and trade promotion activities host or co-organize various large-scale economic and trade exhibitions and trade and investment cooperation talks held in Macao and China around the world.
  4. Investors must first obtain a license from the Macau government to set up a company in Macau to register for offshore services.
  5. The establishment of offshore non-financial institutions such as companies in Macao must be established and existing in accordance with the commercial regulations of Macao.
  6. Offshore non-financial institutions established in Macao must fulfill the requirements for substantive business operations and obtain the various incentives granted by the Act in accordance with the investment plan for the application for offshore licenses.



§ Business advantages of setting up an offshore company in Macao

  • With the further implementation of the " Mainland and Hong Kong and Macao Closer Economic Partnership Arrangement" (CEPA) and the Pan-Pearl River Delta Regional Cooperation Framework Agreement, Macao and the Mainland, especially the Pan-Pearl River Delta region, have further deepened their economic integration. The annual average real growth rate of GDP is over 10%; the total GDP in the first half of 2013 was MOP 98.075 billion, and the real economic growth rate was 10.5%; the unemployment rate remained at a low level; the number of visitors to Australia and retail sales Economic indicators such as the median income of residents have significantly increased.



§ Macao offshore company application

The offshore institutions that are allowed to operate in Macao are classified as "offshore commercial service agencies". The government offers a number of tax concessions to offshore business activities. Offshore institutions can be divided into two categories: offshore financial institutions and offshore non-financial institutions. According to Decree 58/99/M, the Offshore Business Law, the offshore financial industry is approved and regulated by the Monetary Authority of Macao, offshore. The non-financial industry is subject to approval and supervision by the Macau government.

  • The operation of the offshore business must comply with the following conditions:
    a. Use non-MOP currency as the currency for trading and settlement.
    b. Only for non-Macau residents to sell.
    c. Only for non-Macau SAR markets.
  • Applications for registration of Macao companies can apply for offshore business regardless of whether they are local residents of Macao.



§ Tax incentives for operating offshore services (Macao companies)

Offshore services can be subject to a number of tax concessions or exemptions, including income supplement, business tax, and stamp duty.

  • The stamp duty includes the following five: 
    1.The establishment of offshore institutions and the increase in the corporate capital of such institutions. 
    2.Insurance contracts for offshore risks. 
    3.Banking activities required within the offshore business. 
    4. A contract entered into by an entity located in a non-local area as a result of offshore business. 

    5. The purchase of the property is used as the relevant property transfer tax for the offshore office. 
  • Applications for registration of Macao companies can apply for offshore business regardless of whether they are local residents of Macao.

§ Procedures for setting up offshore non-financial institutions

  1. After submitting the application form, the investor must register with the offshore organization and complete the formalities for the establishment of the registration company in accordance with the commercial regulations of the Macao SAR.
  2. Offshore agencies are only allowed to obtain offshore service licenses issued by the Macau SAR Government after completing the steps and procedures for all company registrations. The offshore organization is required to hire an independent auditor registered with the Auditor's Committee of Macau to audit the company's accounting accounts and submit the annual audit report to the Macau government.



§ Foreign trade restrictions

  • Macao is a highly open market. It enjoys the status of a free port and a separate customs territory. There is no foreign exchange control, funds are free to enter and exit and imported goods (such as raw materials, machinery, and equipment) are not subject to tax. Establishing an import and export company in Macao According to the "Consumption Tax Regulations", alcoholic beverages <alcoholic strengths that are higher or equal to 30% (20 degrees) in terms of volume> (excluding rice wine) and tobacco imports are subject to consumption tax.



§ Business type in Macao



Number of

Registered capital type of investment Company name
ends with


  More than two   Unlimited

Funding by way of
  subscription capital
  contribution. The type
  of investment is money
  or labor.



  One or more limited
  liability shareholders
  or one or more unlimited
  liability shareholders.


  The types of investment
  are money, finance, and
  labor, but limited liability
  shareholders cannot
  contribute by labor.

  Joint Stock
  At least three limited
  liability shareholders
  and one unlimited
  liability shareholder.

  The lower limit is MOP
  1 million,no upper limit

  The types of investment
  are money, finance, and
  labor, but limited liability
  shareholders cannot
  contribute by labor.

  Limited   At least two, up to thirty.   The lower limit is MOP
  25,000, no upper limit.
  Shareholders contribute by
  way of subscription shares
  the par value of each share
  is MOP 1,000 or above, and
  is a multiple of MOP 100.



  The lower limit is MOP
  25,000, no upper limit.

  The company's capital has
  been formed by a single
  share,and the other situation
  is the same as above.

  One person
  Limited company


  At least three   The lower limit is MOP
  1 million,no upper limit

  The company's entire
  capital should be divided
  into shares and represented
  by stocks, the value of each
  share is equal and not
  less than MOP100.




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