Makkaur Light Station is situated at the very northeastern end of the fjord Båtsfjord, facing the Barents Sea, and has been in use since 1928 signaling the coastal shipping lane. The lighthouse stands on a bluff in the rugged, rocky terrain away from the other station buildings, and it is a white rectangular concrete building with an arched roof. The red circular lantern room sits on top of an octagonal tower. Makkaur Lighthouse has a most unusual design and there are only two other similar ones along the Norwegian coast: Geitungen Light Station in the county of Rogaland and Sletringen Light Station in the county of Sør-Trøndelag.

The other buildings of the light station are situated on flatter and partly grass-covered land southwest of the lighthouse and the two locations are connected by a stone and concreted path which also includes a bridge.

In 1998 Makkaur Light Station was given protected status in accordance with the Norwegian Cultural Heritage Act. The listing includes the lighthouse, the keeper's cottage, outbuildings and a boathouse as well as some of the surrounding land.