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Complementary
tax incentives：
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Other Macao taxes |
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| Complementary
Tax |
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Certain new establishment, expansion, restructuring or transformation
of operations of industrial businesses may be granted 50%
reduction generally for a period of one to three years. |
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Offshore
institutions authorised to operate in the territory of Macao
shall be granted full exemption provided that they carry out
approved offshore activities under the dispositions of the
Macao offshore law. |
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Building
contractors participating in Macao government public housing
units construction projects may be granted 50% reduction from
Complementary Tax on profits generated from the participating
projects. |
Note: Increase of tax threshold of complementary tax from MOP32,000
to MOP200,000 is granted by Macao Government for the fiscal year 2011. |
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