Macau SAR officially implements transfer pricing regulations

On 25 August 2025, the Macau Special Administrative Region (Macau SAR) officially gazetted Supplementary Administrative Regulation No.11/2025 (New Regulation), formally incorporating transfer pricing regulations into the tax laws of Macau SAR. This marks a key milestone in the development of Macau SAR’s tax regime. Coming into full effect on 1 January 2026, the New Regulation introduces transfer pricing principles in Macau SAR’s tax system, which seek to strengthen alignment with the evolving global standards and safeguard its tax base by combating base erosion and profit shifting (BEPS).

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