
UAE Retirement Visa
From ~USD 2.0M
1-2 mo · 30yr to citizenship
Macau's investor residency is a business-focused temporary residence route: major investment plans around MOP 15.0M can qualify, while new real-estate routes have been closed since 2007.

Program overview
Investment options
Citizenship requirements
Key benefits
Family inclusion
Tax situation
| Tax Type | Default Rates |
|---|---|
| Income Tax | 0-12% |
| Foreign Income | Exempt (territorial principle) |
| Capital Gains | None |
| Dividends | None |
| Wealth Tax | None |
| Inheritance Tax | None |
Program details
Macau's investor residency is structured as a temporary residency authorization for applicants who qualify as investors under the "major investment/major investment plan" route administered through IPIM. The legal backbone is Administrative Regulation No. 3/2005, with later amendments that removed real-estate investment as a basis for new applications.
Under IPIM's published assessment criteria for "major investment/plan", the headline threshold is an investment amount of MOP 15.0M or above. The program is framed around real economic activity and operational expenditure categories (for example, premises and equipment) rather than passive holding of assets.
Applications are submitted by appointment through IPIM, and the Macao SAR Government Portal lists a service standard of a decision within 45 days of application (with the clock pausing in certain circumstances set out in the governing regulation). Fees for the application are listed as free of charge at the filing stage.
This pathway does not provide Schengen access and should not be treated as a "passport program". Its utility is the right to reside in Macau (subject to renewals and compliance with the investment basis), in a jurisdiction with low headline income and profits tax rates compared to many global financial centers.
Interested in Macau's Investor Temporary Residency?
Our advisors can guide you through the application process and help you evaluate if this program fits your goals.
Schedule consultationOther Residency programs
Population (end-2024 official estimate)
Macao SAR Government Portal (DSEC release) - Demographic statistics·Last checked: 13/01/26
Headline tax rates (profits tax 3-12%; salaries tax progressive up to 12%)
Invest Here (IPIM) - Introduction to Taxation (Macao)·Last checked: 13/01/26
No withholding taxes; no net wealth tax
PwC Worldwide Tax Summaries - Macau SAR (Overview)·Last checked: 13/01/26
Temporary residency application process and real-estate route suspended since 4 April 2007
Macao SAR Government Portal - Application for Temporary Residency (PS-1429)·Last checked: 13/01/26
Territorial principle context and tax code reform timing
Invest Here (IPIM) - Development Orientation·Last checked: 13/01/26
Expert guidance
Our advisors help you compare programs, understand citizenship timelines, and structure your investment for maximum benefit.
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