While the Macau Special Administrative Region (SAR) is vested with legislative power and its own legislature, there are some matters that are governed by national laws of the People's Republic of China (PRC).
In Macau, as in the rest of the PRC, dual nationality is not recognized for any Chinese national. In line with articles 8, 9, 11 and 13 of the Nationality Law of the PRC, acquiring a different nationality implies losing the Chinese one. As in the PRC, Chinese nationality in the Macau SAR is based on ius sanguinis. Chinese nationality may be acquired by birth, descent, or through naturalisation.
As a Special Administrative Region, Macau developed its own concept of citizenship which is different and autonomous from the concept of nationality and in particular Chinese nationality. In this sense, a Macau permanent resident, holder of a Macau Permanent Resident Identification Document, may or may not be a Chinese national. Only a Macau resident is entitled to full legal citizenship within the borders of the Macau SAR, and not even the Chinese nationality, per se, is enough to exercise all civil rights, such as work, vote, or abode.
This being said, considering the concept of Macau Residency there are no restrictions regarding dual citizenship for non-Chinese nationals in Macau.