In this paper, we consider exact µ − τ reflection symmetries for quarks and leptons. By a bi-maximal transformation, the four-zero textures lead to a µ − τ reflection symmetric form in a particular basis. In this basis, up-and down-type mass matrices from four-zero texture separately satisfy exact µ − τ reflection symmetries, and it predicts the maximal CP violation in the Fritzsch -Xing parameterization.In the lepton sector, in order to reconcile the µ − τ reflection symmetries and observed sin θ 13 , the maximal CP violation is discarded and it predicts δ P DG ≃ sin −1 [ me mµ c 13 s 23 s 13 ] ≃ 203 • . Moreover, if the universal texture (m f ) 11 = 0 for f = u, d, ν, e is imposed, it predicts the lightest neutrino mass |m 1 | = 6.26 or 2.54 meV in the case of the normal hierarchy (NH), because the µ−τ reflection symmetry restricts the Majorana phases to be α i /2 = nπ/2.