Many investors have been attracted to invest in Macau, since Macau is a commercial city with a very open economy and advantageous geographic location.

There are three major types of company registration in Macau:

1) Company by Quotas (“Lda.”):

This is the most common type of company formation in Macau. For this type of company, the liabilities of the quota holders will be limited to their capital contribution.

This type of company is formed by a minimum of 2 quota holders and the minimum share capital is MOP25,000. Quota holders can be natural individuals or corporations.

2) Company by an individual quota (“Sociedade Unipessoal Limitada”)

Similar to companies by quotas, this type of company only have 1 quota holder.

3) Macau Holdings Limited Company (“S.A.”)

The capital is divided into equal shares and the liabilities of shareholders will be limited to their subscribed shares. Share certificates must be issued. The minimum capital is MOP1,000,000 and the company must have at least 3 directors. It is also mandatory to have: a) Board of General Meetings; b) Board of Directors and c) Board of Supervisors. Shareholders can also be individual persons or corporations.

General Procedures of Company Incorporation

A company is incorporated in Macau by following the below procedures:

  • Applying for the name availability certificate;
  • Draft, sign and notarize the company's Articles of Association;
  • Declaration of initiation of activity (M1 Form) to be submitted to the Macau Tax Bureau;
  • Application for registration at the Macau Business Registration.

It takes around 12 working days for the Macau Business Registration to complete the registration and issue the Company Business Certificate.