30% exemption on salaries tax and the exemption allowance for its assessment in 2025 is MOP144,000. In case of the following situation: employer should withhold tax from causal worker whose daily salary is over MOP640 or employee whose monthly salary is over MOP16,000. Please refer to the Simulation Calculation disposal in website of FSB. In addition, exemption allowance for part-time and employee who are aged 65 or above or with permanent disability level of or above 60%, is adjusted to MOP198,000. [1]
60% of the Salaries Tax paid for the assessment year 2023 will be refunded to Salaries Taxpayers who hold a Macao Resident Identity Card on 31 December 2023, up to a ceiling of MOP14,000. [2]
References:
1. Law Nº 25/2024 – the Government Budget of Financial Year 2025: Article 19
2. Law Nº 25/2024 – the Government Budget of Financial Year 2025: Article 20