Starting a business in Macau? Incorporating a private limited liability company requires compliance with the regulations outlined in the CODIGO COMERCIAL (Macau Company Law). Below is a simplified guide to the process.

Macau Company Registration Requirements

To begin the incorporation process, you must provide:

• Identification documents and proof of address for each shareholder and the appointed executive director.
• Details regarding share allocation, the company’s registered office, and its primary business activities.

Key Characteristics of a Macau Limited Company

• Company Structure: At least one shareholder and one director (administrator) are required.
• Shareholder Eligibility: Shareholders may be individuals or corporate entities, without nationality restrictions.
• Directorship: A shareholder can also serve as the director, regardless of nationality.
• Registered Office: The company must maintain a legal address in Macau.
• Capital Requirements: A minimum registered capital of MOP 25,000 is necessary, with shares reflecting the capital contribution.
• Company Name: The business name must be in Chinese, Portuguese, or both, and must comply with suffix requirements based on shareholder count.

Essential Documents for Incorporation

The following documents are required to complete the registration process:

• Identification & Address Verification: Passport copies and proof of address for all shareholders and directors.
• Additional Information: Nationality, marital status, and spouse details of shareholders and directors.
• Corporate Representative Appointment: A notarized authorization letter for corporate representatives overseeing the registration process.

Documents Issued After Registration

Once the company is successfully incorporated, the following documents will be provided:

• Certificate of Commercial Registration
• A copy of the Articles of Association
• Registration Form M/1 for business commencement notification
• Application for Shareholding & Administrator Consent Form
• Company seal (chop)

Ongoing Compliance & Annual Requirements

All Macau-registered companies must fulfill annual obligations, including:

1. Complementary Income Tax Return – Must be filed annually, regardless of operational status. Audits are not required for companies classified under Group B (capital below MOP 1,000,000 and profits under MOP 500,000).
2. Professional Tax Return – Must be submitted to the Macau Financial Services Bureau in January and February each year, even if no employees are hired.

Need Assistance?

If you’re considering setting up a company in Macau and need professional guidance, our expert team is here to assist you throughout the process. Contact us today to get started!