Skip navigation

Salaries Tax

Submission of the Annual Income Declaration – Group 1 Taxpayers

How to apply

Target Groups and Application Eligibility:

Taxpayers who work for others and engage in professions and are paid from at least one entity.

Application Approach:

A taxpayer or an authorized person must go through the formalities in person; Online submission is also available (please refer to the electronic services of the Financial Services Bureau for more information).

Required Document:

Salaries Tax Group1 and 2 – M/5 Income Declaration Form in duplicate.

Time Needed:

In January and Feburary annually.

Service location and office hours

Application Location:

  1. The“Finanças” Building-Service Centre 2:
    Mezzanine, the “Financas” Building, 575, 579 & 585 Avenida da Praia Grande, Macao.
  2. Macao Government Services Centre-Taxation:
    52 Rua Nova da Areia Preta, Macao.
  3. Macao Government Services Centre in Islands-Taxation:
    Third floor, 225 Rua de Coimbra, Taipa.

Office Hours:

  1. The“Finanças” Building-Service Centre 2:
    Monday to Thursday: 9:00 – 19:00
    Friday: 9:00 – 18:45
    Closed on weekends and public holidays
  2. Macao Government Services Centre-Taxation and Macao Government Services Centre in Islands-Taxation:
    Monday to Friday: 9:00 – 18:00
    Closed on weekends and public holidays

Remark / Guidance notes

  1. Any offences found to be committed by both the taxpayer and his/her employer such as both omitting to declare the same income and making identical false declarations will be considered as intentional offences;
  2. If the declared information is found unclear, the taxpayer will be requested to provide a written explanation within the prescribed period, not more than 15 days, by the Public Auditing, Tax Investigation and Appeals Department of the Financial Services Bureau;
  3. If a taxpayer is exempt from Salaries Tax and has no income from other work, he/she need not submit the M/5 Income Declaration Form; likewise, if a Group 1 taxpayer is only paid by a single employer, he/she needs not submit the form also;
  4. Recognized signature can be made in the “Finanças” Building-Service Centre 2, Macao Government Services Centre-Taxation, or Macao Government Services Centre in Islands-Taxation, by showing the original Identity supporting documents with signature.

Salaries Tax Simulation Calculation.


  1. Taxpayers who do not submit the application form or fill in it incorrectly or omit the information will be liable to fines of at least Mop$500.00 up to Mop$5,000.00; Intentional violation will be liable to fines of Mop$1,000.00 to Mop$10,000.00;
  2. The fine will be raised to a double for recidivists. The offender who commits the same offence within 18 months after being fined for some offence is considered as recidivist;
  3. The fine will be reduced to half for the offender who spontaneously pays it.

Content provider: Financial Services Bureau (DSF)

Last modified: 2019-07-17 12:31

Taxation Tax

Is there anything wrong with this page?

Help us improve GOV.MO

* Mandatory field


All information on this site is based on the official language of the Macao Special Administrative Region. The English version is the translation from the Chinese originals and is provided for reference only. If you find that some of the contents do not have an English version, please refer to the Traditional Chinese or Portuguese versions.