Macau SAR

Macau SAR has no specific cryptocurrency regulation.

Overview

StatusRestricted
Risk Score55/100 (High Risk)
Regionasia pacific
CurrencyMOP

Tax Information

Capital Gains (Personal)0% - no capital gains tax
Capital Gains (Corporate)12% complementary tax on profits exceeding MOP 600,000; no separate capital gains tax
VAT on CryptoNo
Staking TaxNo capital gains tax
Airdrop TaxUnclear

No crypto-specific tax guidance available.

Licensing & Registration

RequiredYes
RegulatorAMCM
FrameworkNo specific crypto framework enacted; proposed AML reform would introduce VASP licensing (under sectoral consultation as of 2025-2026)
Easevery_complex

Enforcement Activity

Level: Moderate

No detailed enforcement information available

CBDC

StatusResearch
Namee-MOP
Issuing AuthorityMacau Government
Modelretail

AML / KYC

KYC RequiredYes
Travel RuleYes
FATF MemberNo
FATF Statusnon_compliant
FATF BodyAPG
Suspicious-Activity ReportingNo

DeFi, Stablecoins & NFTs

Status: Restricted

Stablecoins

Status: Restricted

NFTs

Status: unregulated

Mining

LegalNo
Electricity Cost$0.12/kWh
Renewable Energy15%
Infrastructuregood

Mining is restricted due to high electricity costs and limited renewable energy; no large-scale mining operations reported.

Geopolitical Risk

Stabilitystable
SanctionsNo
Corruption Index61/100
Banking Accessmoderate
Sanctions Program ActiveNo

Risk Factors

Macau SAR is politically stable with moderate corruption and moderate ease of doing business. It faces capital controls and limited crypto regulatory clarity, impacting crypto business development.

Sources

Frequently Asked Questions

Is cryptocurrency legal in Macau SAR?

Macau SAR has no specific cryptocurrency regulation.

What is the FATF status of Macau SAR?

Macau SAR is classified by FATF as: non_compliant.

Are VASPs licensed in Macau SAR?

Yes, licensing is required for VASPs.

What is the AML/KYC regime in Macau SAR?

KYC is mandatory for crypto businesses.

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Last reviewed: 2026-09-19 · Data source: Soken Crypto Legal Map

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