Macao

Macao adopts a low and simple taxation regime, which is an effective incentive measure to attract investment to the city. All investors are entitled to a Profits Tax rate below 12%. As a free port and a separate customs territory, Macao levies no import duties on most incoming goods, while the SAR Government imposes no restrictions on the transfer of profits. The government also offers many attractive incentives in various areas to attract businesses to operate in the city.