---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "asia_pacific", "apg", "restricted"]
aliases: ["MO", "MAC", "澳門"]
created: 2026-09-19
updated: 2026-04-02
compile_into: ["[[country--macau-sar]]"]
sources:
  - name: "https://www.amcm.gov.mo"
    url: "https://www.amcm.gov.mo"
    type: "official"
  - name: "PwC Worldwide Tax Summaries: Macau SAR corporate taxes"
    url: "https://taxsummaries.pwc.com/macau-sar/corporate/taxes-on-corporate-income"
    type: "secondary"
---

#  Macau SAR (MO): Crypto Regulation

> Macau SAR has no specific cryptocurrency regulation.

## Overview

| Field | Value |
|-------|-------|
| Status | Restricted |
| Risk Score | 55/100 (High Risk) |
| Enforcement Level | Moderate |
| Region | [[domain--asia-pacific|asia pacific]] |
| Currency | [[entity--mop|MOP]] |

## Tax

| Type | Rate |
|------|------|
| 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 Crypto | No |
| Mining Tax | No specific guidance |
| Staking Tax | No capital gains tax |
| Airdrop Tax | Unclear |

No crypto-specific tax guidance available.

## Licensing

| Field | Value |
|-------|-------|
| Required | Yes |
| Regulator | [[entity--amcm|AMCM]] |
| Framework | No specific crypto framework enacted; proposed AML reform would introduce VASP licensing (under sectoral consultation as of 2025-2026) |
| Ease | very_complex |
| Cost | N/A |
| Timeline | N/A months |

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | Yes |
| Travel Rule | Yes |
| FATF Member | No |
| FATF Status | non_compliant |

## DeFi

**Status:** Restricted

## Stablecoins

**Status:** Restricted

## NFTs

**Status:** unregulated

## Mining

| Field | Value |
|-------|-------|
| Legal | No |
| Electricity Cost | $0.12/kWh |
| Renewable Energy | 15% |
| Climate | tropical |
| Infrastructure | good |

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

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | stable |
| Sanctions | No |
| Corruption Index | 61/100 |
| Ease of Business | moderate |
| Internet Freedom | partly_free |
| Banking Access | moderate |
| Sanctions Programs Active | No |

## Enforcement

No detailed enforcement information available

## CBDC

| Field | Value |
|-------|-------|
| Status | research |
| Name | e-MOP |
| Authority | Macau Government |
| Type | retail |

## FAQ

### 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.

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-09-19.*

**Sources:**
- [https://www.amcm.gov.mo](https://www.amcm.gov.mo)
- [PwC Worldwide Tax Summaries: Macau SAR corporate taxes](https://taxsummaries.pwc.com/macau-sar/corporate/taxes-on-corporate-income)