According to the new law, there is now a 30% exemption on salaries tax. The exemption allowance for its assessment in 2021 is MOP$144,000.00.
Please note: an employer should withhold tax from a causal worker whose daily salary is over MOP$640.00 or employees whose monthly salary is over MOP$16,000.00. In this situation, please refer to the Simulation Calculation.
2019 Salaries Tax Refund
In addition, the exemption allowance for part-time and employees who are aged 65 or above, have a permanent disability level of or above 60% is adjusted to MOP$198,000.00. For more information, please see Article 19
60% of the Salaries Tax paid for the assessment year 2019 will be refunded to Salaries Taxpayers who hold a Macao Resident Identity Card on 31 December 2019, up to a ceiling of MOP$14,000.00. For more information please see Article 20.