Crypto Regulation in Macau SAR

Restricted

Tax Information

Capital Gains (Personal)
0% - no capital gains tax
Capital Gains (Corporate)
12% CIT (supplementary tax)
VAT on Crypto
No
Staking Tax
No capital gains tax
Airdrop Tax
Unclear
Mining Tax
--

Licensing & Registration

License Required
Yes
Regulator
AMCM (Monetary Authority of Macao)
Framework
No specific crypto framework; follows general financial services regulation
License Types
--
Estimated Cost (USD)
N/A
Timeline
N/A months
Ease of Licensing
Very Complex

AML / KYC

KYC Required
Yes
Travel Rule
Yes
FATF Member
--
FATF Status
--
Suspicious Activity Reporting
--

Mining

Mining Legal
Yes
Status
Restricted
Electricity Cost ($/kWh)
$0.12
Renewable Energy
20%
Climate
Tropical
Infrastructure
Good
Tax on Mining Income
12% CIT (supplementary tax)

DeFi, Stablecoins & NFTs

DeFi: restrictedStablecoins: restrictedNFTs: unregulatedCBDC: research - exploring integration with digital yuan

Soken Services

Legal Opinion
Available | $5,000 - $20,000 | 14 days
Banking
Difficulty: Very Hard | Crypto-friendly banks: none listed
Min. Deposit
$10,000
Fiat Rails
SWIFT
Card Payments
Visa, Mastercard
Licensing Support
Available | $50,000 - $200,000

Sources

Monetary Authority of Macao
medium

Frequently Asked Questions

Is crypto legal in Macau SAR?
Cryptocurrency is currently classified as "Restricted" in Macau SAR.
What is the crypto tax rate in Macau SAR?
In Macau SAR, the personal capital gains tax on crypto is 0% - no capital gains tax, and the corporate tax rate is 12% CIT (supplementary tax).
Do I need a crypto license in Macau SAR?
Yes, a crypto license is required in Macau SAR. The regulator is Monetary Authority of Macao under No specific crypto framework; follows general financial services regulation. Estimated licensing cost: N/A.
Is crypto mining legal in Macau SAR?
Yes, crypto mining is legal in Macau SAR. Electricity costs approximately $0.12/kWh. Mining income is taxed at: 12% CIT (supplementary tax).
What are the AML/KYC requirements for crypto in Macau SAR?
Yes, crypto businesses in Macau SAR must comply with KYC (Know Your Customer) requirements. The FATF Travel Rule is implemented.