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Macau

List of incentives available in this location for quick easy reference below.

Incentives

Table key

  • Incentive offered
  • Incentive not offered
  • Did not submit information
Cash grants/incentives
Tax exemptionsMore [+]Less [-]

Fiscal incentives are granted to manufacturing projects. Tax incentives include:

  • Property purchased and used for production is exempt from all property tax. Rented property is partially exempt. The exemption period for production facilities is 5 years; for those on the two islands, it is 10 years.
  • Business tax is entirely waived for candidates who have received preliminary approval. Establishments (other than offshore banks) on the two islands enjoy a 50-percent reduction.
  • Profit tax is reduced by 50 percent.
  • Fuel for industrial use is fully exempt from excise duty.
  • Stamp duty is reduced by 50 to 100% for all property transfers involving industrial use.
  • Charitable donations related to property transfers valued at less than 50,000 patacas also enjoy reduced stamp duty.
Property assistance / other fiscal incentiveMore [+]Less [-]
  • IPIM in collaboration with other government bureaus established “Macao Business Support Centre” (MBSC). The Centre provides multi-use office facilities and supporting services in order to assist investors and enterprises, to reduce the start up cost of establishing business.
Training and labor market assistanceMore [+]Less [-]
  • The Employment Department of the Labor Affairs Bureau offers free employment, recruitment and career counseling.
  • The Vocational Training Centre of the Labor Affairs Bureau mainly responsible to provide various kinds of vocational training to citizens. In addition, it promotes technological cooperation and information exchange with other departments.
Loan guarantees, cheap loans or financeMore [+]Less [-]
  • SME credit guarantee scheme: This is a loan guarantee scheme whereby Macao Government acts as the guarantor of individual SMEs to facilitate them to secure loans. Eligible SME can have maximum loan amount to MOP 3,500,000, 70% loan guarantee offered by the Government.
  • SME Credit Guarantee Scheme Designated for Special Projects: Help SMEs to obtain finances from participating financial institutions for their working capital needs relating to specific operational projects. Maximum loan amount for each SME is MOP1,000,000.00, 100% loan guarantee provided by the Government.
  • SME Aid Scheme: The scheme aims at providing financial support to SMEs to assist them to improve their business operations. Maximum funded amount for each SME is MOP500,000.
Exemptions from regulationsMore [+]Less [-]
  • Being a free port as a separate tariff region, there is no restriction on foreign exchange (FX restrictions) and movement of capital.
Target sectorsMore [+]Less [-]
  1. Convention and Exhibition industry
  2. Environmental Protection industry
  3. Cultural and Creative Industry
Sectors specific incentives

Sponsorship

If you are the authorised promotions agency for Macau and would like to have your location highlighted on fDi Atlas, you can contact our sales team on + 44 (0) 207 775 6667 or contact us here.