Comparison of different types of companies in Macau



Comparison of different types of companies in Macau:



Number of Shareholder

Authorized Capital

Types of Contribution


【無限公司】(S.N.C.)

Two or more

No limit

Funded contribution to subscribe way


【兩合公司】
(S.C.)

Minimum of one unlimited liability shareholder and one limited liability of shareholder

No limit

Unlimited liability shareholders and limited liability shareholders to subscribe for funding



【股份兩合公司】

(S.C.A.)

Minimum of one unlimited liability shareholder and three limited liability of shareholders

The lower limit is MOP 100 million, and no upper limited

Unlimited liability of shareholders to subscribe for capital contributions funded the way, the limited liability of shareholders to subscribe for shares of the way places funded


【有限公司】
(Lda.)

At least two people or up to 30 people

The lower limit is MOP 25,000, and no upper limited

To subscribe for shares in the way investors, par value per share of $ 1,000 ($ 125) or more; and can be MOP 100 ($ 12.5) divisible


【一人有限公司】(Sociedade Unipessoal Lda. )

One person

The lower limit is MOP 25,000, and no upper limited

Capital to constitute by  an independent person, other cases above


【股份有限公司】

(S.A.)

At least three people

The lower limit is MOP 100 million, and no upper limited

All capital is divided into shares of the company, on behalf of the value per share equal to the stock and not less than MOP 100 yuan (12.5 US dollars)





Advantage Incorporation of Macau Company:

  1. Free port policy
  2. Separate customs territory
  3. Simple and low taxation system
  4. With a Complementary Tax rate of not more than 12%
  5. Widespread international market network,
  6. Close relationship with the Portuguese-speaking countries
  7. The implementation of the Mainland and Macao Closer Economic Partnership Agreement (CEPA).

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