{"id":35823,"date":"2020-07-30T12:31:00","date_gmt":"2020-07-30T04:31:00","guid":{"rendered":"https:\/\/zegal.com\/?p=35823"},"modified":"2023-01-13T14:44:59","modified_gmt":"2023-01-13T06:44:59","slug":"company-incorporation-step-by-step-macau","status":"publish","type":"post","link":"https:\/\/zegal.com\/en-hk\/blog\/post\/company-incorporation-step-by-step-macau\/","title":{"rendered":"Company Incorporation Step by Step: Macau"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1280\" height=\"853\" src=\"https:\/\/zegal.com\/wp-content\/uploads\/2020\/07\/vernon-raineil-cenzon-I0fnFdtE9zc-unsplash-1280x853.jpg\" alt=\"\" class=\"wp-image-37023\" srcset=\"https:\/\/zegal.com\/wp-content\/uploads\/2020\/07\/vernon-raineil-cenzon-I0fnFdtE9zc-unsplash-1280x853.jpg 1280w, https:\/\/zegal.com\/wp-content\/uploads\/2020\/07\/vernon-raineil-cenzon-I0fnFdtE9zc-unsplash-320x213.jpg 320w, https:\/\/zegal.com\/wp-content\/uploads\/2020\/07\/vernon-raineil-cenzon-I0fnFdtE9zc-unsplash-768x512.jpg 768w, https:\/\/zegal.com\/wp-content\/uploads\/2020\/07\/vernon-raineil-cenzon-I0fnFdtE9zc-unsplash-1536x1024.jpg 1536w, https:\/\/zegal.com\/wp-content\/uploads\/2020\/07\/vernon-raineil-cenzon-I0fnFdtE9zc-unsplash-2048x1365.jpg 2048w, https:\/\/zegal.com\/wp-content\/uploads\/2020\/07\/vernon-raineil-cenzon-I0fnFdtE9zc-unsplash-640x427.jpg 640w, https:\/\/zegal.com\/wp-content\/uploads\/2020\/07\/vernon-raineil-cenzon-I0fnFdtE9zc-unsplash-1024x683.jpg 1024w, https:\/\/zegal.com\/wp-content\/uploads\/2020\/07\/vernon-raineil-cenzon-I0fnFdtE9zc-unsplash-1200x800.jpg 1200w, https:\/\/zegal.com\/wp-content\/uploads\/2020\/07\/vernon-raineil-cenzon-I0fnFdtE9zc-unsplash-1920x1280.jpg 1920w\" sizes=\"auto, (max-width: 639px) 98vw, (max-width: 1199px) 64vw, 770px\" \/><\/figure>\n\n\n\n<p>\u00a0<\/p>\n<p><span style=\"font-weight: 400;\">This article covers the main points on registering a company in Macau. Read on for details on Macau\u2019s requirements, procedures, and the estimated timeline to register a company.\u00a0<\/span><\/p>\n<h4><b>Minimum Setup Requirements to Register a Company in Macau<\/b><\/h4>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Director &#8211; 1\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Shareholders &#8211; 2\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Company Secretary &#8211; 1, only if the company size exceeds 10 persons\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Minimum Capital Requirement of MOP 25,000<\/span><\/li>\n<\/ul>\n<p><strong>There is no residency requirement for the shareholders\/ directors and company secretary.<\/strong><\/p>\n<p><b>Offshore Companies<\/b><span style=\"font-weight: 400;\"> are also a feature of Macau&#8217;s business scene. The requirements to operate an offshore business are:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Application to carry out business transactions and settlements in a currency apart from MOP<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Business transactions must be targeted to non-Macau residents<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Market must be targeted towards non-Macau regions<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Once the application and criteria is fulfilled, a registration fee of <strong>MOP 5,000<\/strong> and a semi-annual operating fee (depending on capital amount) must be paid to the government.\u00a0<\/span><\/p>\n<h4><b>Registration Timeline\u00a0<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">The entire process to register your business in Macau is rather streamlined and takes around <\/span><b>3-4 weeks<\/b><span style=\"font-weight: 400;\"> before business can commence. Many applications and forms can be found on the <\/span><a href=\"https:\/\/m.ipim.gov.mo\/en\/business-investment\/macau-business-database\/registration-service-at-macau-business-database-e-form\/\"><span style=\"font-weight: 400;\">one-stop e-service platform<\/span><\/a><span style=\"font-weight: 400;\"> which is being regulated by the Macao Trade and Investment Promotion Institute (IPIM).<\/span><\/p>\n<h4><b>Step 1: Register your Trade Name\u00a0\u00a0<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">The first step to incorporate your business is to apply for the admissibility of the proposed trade name with the Commercial Registry Office (CRCBM).\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Applicants need to fill up the application form with the trade name proposed as well as the clear objectives and definition of the company.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The Trade Name must not be identical to any existing company and there are certain restrictions on the use of selected words. Additionally, the applicant can choose to either incorporate with a Chinese or Portuguese or English name. However, it cannot be incorporated with both a Chinese and Portuguese name.\u00a0<\/span><\/p>\n<h4><b>Step 2: Submit the Memorandum and Articles of Association<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">This second step must be done within 60 days upon receiving approval for the proposed trade name. The documents must be confirmed by either a public or private notary (depending on the type of company) and it can be done through 3 methods:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Through IPIM\u2019s private notary\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">A lawyer that is registered in Macau\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">A document written by the applicant and certified by a notary<\/span><\/li>\n<\/ul>\n<h4><b>Step 3: Registering your Company<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Within 15 days of signing the memorandum, the applicant is required to submit the following documents to the Commercial Registry Office (CRCBM)\u00a0<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Letter of Application (signed for verification)\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Company Constitution Document\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">List of shareholders\u2019 names and copies of their identification\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">List of administrative board members in the company\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Letter of Appointment for the administrative board<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Official copy of the certificate of the Admissibility of Trade Name<\/span><\/li>\n<\/ul>\n<h4><b>Step 4: Application for Taxes<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">The last step before your company is able to commence operations is to register to pay taxes with the Macau Finances Services Bureau (DSF). The application process requires the following documents:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Industrial Tax (Form M1) &#8211; 2 copies, both with a signature for verification<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Names of shareholders and copies of their identification\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Letter of Appointment for the administrative board<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">List of administrative board members of the company\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Certificate of Registration, as issued by the Commercial Registry Office (CRCBM)<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Copy of the company\u2019s Memorandum and Articles of Association<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Payment of the Industrial Tax (Form M7)\u00a0<\/span><\/li>\n<\/ul>\n<h4><b>Step 5: Enrolment into other services<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">The employer must also enrol himself and the employees to the Social Security Fund, and there are quarterly payments to be made annually.\u00a0<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<h5><b>Accounting<\/b><\/h5>\n<h5><span style=\"font-weight: 400;\">Each Macau-registered company (both offshore and onshore) needs to submit the Annual Return and financial statements to the Financial Services Department.\u00a0<\/span><\/h5>\n<p><span style=\"font-weight: 400;\">The company will have to be audited if the average annual income for the last 3 years of operation exceeds MOP 500,000 and its capital exceeds MOP 100,000.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">All employees\u2019 monthly records, Fixed Asset Listing, Balance Sheet and Meeting Minutes Book must be filed and kept.<\/span><\/p>\n<h5><b><\/b><b>Corporate Tax Requirements<\/b><\/h5>\n<p><span style=\"font-weight: 400;\">A taxation fee of no more than MOP 3,000 must be paid in full annually in September.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Any taxation fee above MOP 3,000 must be paid in 2 instalments between September and November annually.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Failure to pay in full in September results in an overdue interest imposed and an additional 3% of unpaid taxation levied. The second payment is then due immediately.\u00a0<\/span><\/p>\n<h5><b>Annual General Meeting<\/b><\/h5>\n<p><span style=\"font-weight: 400;\">All Macau-registered companies must hold their Annual General Meeting within 3 months after the end of each fiscal year.<\/span><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p style=\"text-align: center;\"><b><i>This article does not constitute legal advice.<\/i><\/b><\/p>\n<p style=\"text-align: center;\"><i><span style=\"font-weight: 400;\">The opinions expressed in the column above represent the author\u2019s own.<\/span><\/i><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/register.zegal.com\/\"><b>Start managing your legal needs with Zegal today<\/b><\/a><\/p>\n<p>MORE IN THIS SERIES: Company Incorporation: <a href=\"https:\/\/zegal.com\/blog\/post\/how-to-start-a-business-in-hong-kong\/\">Hong Kong<\/a>, <a href=\"https:\/\/zegal.com\/blog\/post\/company-incorporation-singapore\/\">Singapore<\/a>, <a href=\"https:\/\/zegal.com\/blog\/post\/company-incorporation-japan\">Japan<\/a>, <a href=\"https:\/\/zegal.com\/blog\/post\/company-incorporation-new-zealand\/\">New Zealand<\/a>, <a href=\"https:\/\/zegal.com\/blog\/post\/company-incorporation-australia\/\">Australia<\/a>,<a href=\"https:\/\/zegal.com\/blog\/post\/company-incorporation-taiwan\/\">Taiwan, <\/a><a href=\"https:\/\/zegal.com\/blog\/post\/company-incorporation-step-by-step-macau\/\">Macau<\/a><a href=\"https:\/\/zegal.com\/blog\/post\/company-incorporation-singapore\/\">, <\/a><a href=\"https:\/\/zegal.com\/blog\/post\/company-incorporation-china\/\">China<\/a><a href=\"https:\/\/zegal.com\/blog\/post\/company-incorporation-singapore\/\">, <\/a><a href=\"https:\/\/zegal.com\/blog\/post\/company-incorporation-philippines\/\">Philippines<\/a>, <a href=\"https:\/\/zegal.com\/blog\/post\/incorporation-british-virgin-islands\/\">BVI<\/a>, <a href=\"https:\/\/zegal.com\/blog\/post\/company-incorporation-step-by-step-vietnam\/\">Vietnam<\/a>,<a href=\"https:\/\/zegal.com\/blog\/post\/company-incorporation-thailand\">Thailand<\/a>,<a href=\"https:\/\/zegal.com\/blog\/post\/company-incorporation-step-by-step-indonesia\/\">\u00a0Indonesia<\/a>, <a href=\"https:\/\/zegal.com\/blog\/post\/company-incorporation-step-by-step-cayman-islands\/\">Cayman Islands<\/a>, <a href=\"https:\/\/zegal.com\/blog\/post\/company-incorporation-united-kingdom\">United Kingdom<\/a><\/p>\n<p><a href=\"https:\/\/zegal.com\/legalguide\/incorporate-your-business\/\"><span style=\"font-weight: 400;\">READ MORE: Documents required when incorporating your business<\/span><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":96,"featured_media":37023,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_editorskit_title_hidden":false,"_editorskit_reading_time":0,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}","inline_featured_image":false,"footnotes":""},"categories":[14278,133],"tags":[25,12300,6510,16,10307],"usecases":[],"businesstypes":[],"country":[],"class_list":["post-35823","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-management","category-startup","tag-company-incorporation","tag-macau","tag-sme","tag-startups","tag-z-syndicate"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.8 (Yoast SEO v27.3) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Company 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