Withholding

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How to apply

Target Groups and Application Eligibility：

In the following situations, employers should withhold the tax amount from the income of employees or part-timers in accordance with the Table of Tax Rates of the Salaries Tax Regulations:
a. For employees: monthly income exceeds MOP16,000;
b. For part-timers: daily wage and other taxable income exceed MOP640.

Application Approach：

1. In person at the counter: formalities shall be handled by the employer, the taxpayer him/herself or his/her attorney;
2. FSB Electronic Services.

Required Document：

Revenue Tax Payment Slip

Time Needed：

Withholding tax from the preceding quarter should be paid by the 15th of January, April, July and October annually.

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Service location and office hours

Application Location：

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

Office Hours：

Monday to Friday: 09:00－18:00
Closed on weekends and public holidays

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Remark / Guidance notes

1. If the amount which should be withheld is less than the actual tax amount paid, employer entities should pay the difference to the Tax Collection Unit by filing the Revenue Tax Payment Slip within January in the following year;
2. Failure to pay the mentioned tax amount difference above is liable to fines of MOP500 to a double of the tax amount due.

Special situations:

1. If non-local artists, lecturers, scientists, technicians and specialized workers are hired by individuals or groups, a minimum 5% of the income received should be withheld in accordance with the tax rates stated in Article 7 of the Salaries Tax Regulations, even the income does not exceed the exemption amount;
2. The mentioned withholding tax above should be paid to the Tax Collection Unit of the “Finanças” Building, Macao Government Services Centre or Macao Government Services Centre in Islands, within 15 days after the payment date of remunerations in accordance with the provision of Article 32 of the Salaries Tax Regulations.

Salaries Tax Simulation Calculation

Penalties:

1. Failure to pay the withholding amount is liable to fines of MOP500 to the amount of tax payment due;
2. If the withholding tax is paid after the statutory deadline, a fine of MOP500 to tax payment amount due will be incurred;
3. Failure to pay the withholding tax or the actual tax paid which is lesser than the amount of the withholding tax is liable to fines of MOP500 to a double of the tax amount due;
4. In the case of repetition of offence, the fine will be doubled. It is considered to be a repetition of offence when an offender violates the same act again within 18 months that he/she has been fined due to such a violation;
5. Fines may be reduced by half of the specified amount if the execution of the penalty is due to the offender’s voluntary reveal.

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