Macau land-based gaming is taxed at an effective ~40% of GGR: a Special Gaming Tax of 35% plus a 5% social allocation (2% public/cultural fund; 3% urban development, tourism promotion and social security). This is among the highest single gambling tax burdens globally. A complementary income-tax exemption on casino-gaming profits was granted for 2023–2027. Gaming contributed ~80.5% of total government tax revenue in 2024 — exceptional fiscal dependency. Online: no applicable tax structure.
Jurisdictions › Macau SAR › Tax
Macau SAR · Question 05 of 11
Tax: What is the tax take?
Unfavourable · Confirmed · AI-generated · Back to full Macau SAR report →
Key section parameters
| Jurisdiction | Macau SAR (MO) |
|---|---|
| Regulator | Recorded in register |
| Favourability | Unfavourable |
| Confidence | Confirmed |
| Review status | AI-generated |
| Last collected | 18 Oct 2026 |
Summary answer
Macau land-based gaming is taxed at an effective ~40% of GGR: a Special Gaming Tax of 35% plus a 5% social allocation (2% public/cultural fund; 3% urban development, tourism promotion and social security). This is among the highest single gambling tax burdens globally. A complementary income-tax exe…