The Hong Kong currency is a second currency in Macau. Roughly eight patacas equal one US dollar. There are no exchange restriction nor any limit to the repatriation of profit and capital. Money exchanges are available around the clock, at night in hotel and casinos. A 5 percent government tax is levied on restaurant and hotel bills.
Imports are tax free.
However, some products such as tobacco, alcoholic beverages and vehicles etc, are subject to a consumption tax. Corporate profits are subject to a flat rate of 15 percent.