title: Macau SAR — Tax: What is the tax take? | advennt.io canonical: https://advennt.io/jurisdictions/macau/taxes/ [Jurisdictions](https://advennt.io/jurisdictions/) [Macau SAR](https://advennt.io/jurisdictions/macau/) Tax Macau SAR · Question 05 of 11 # Tax: What is the tax take? Unfavourable · Confirmed · AI-generated · [Back to full Macau SAR report →](https://advennt.io/jurisdictions/macau/) 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… ## Full section analysis 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.