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Property Tax

Declaration of newly built or reconstructed building, building with addition works or renovated building or building with omitted registration


How to apply

Target Groups and Application Eligibility:

Proprietors of newly built or reconstructed building, renovated building, building with addition works or the building with omitted registration.

 

Application Approach:

Application should be made by the applicant in person, or by an authorized person.

 

Required Document:

  1. Property Tax – M/1 – “Premises Registration Form”;
  2. Property Tax – M/1 Annex – “Registration of Individual Flats”;
  3. Property Tax – M/2 – “Registration Form for the Identification of Proprietor”;
  4. Copy of the proprietor’s identity document; if the proprietor is a legal entity, a copy of the Commercial Registration Certificate issued by the Commerce and Movable Property Registry is required;
  5. Certificate of Building Number issued by the Municipal Affairs Bureau (IAM);
  6. Original or authenticated copy of the Certificate issued by the Land and Urban Construction Bureau, documents should include:

– License of utilization;

– Building plan;

– Specification of separate unit;

– Table of technical data.

 

Document must be presented:

  1. The applicant (individual, or legal representative of the company or the association) shall present the original of his/her identity document, or the relevant certification documents of company or association representative (if the business registration has been completed and this Bureau can check the relevant information through the Legal Affairs Bureau’s online inquiry system, there is no need to submit a business registration certificate);
  2. The agent handling the application shall present the original of applicant’s identity document or a power of attorney;
  3. The applicant who holds identity document without signature shall apply in person.

 

Time Needed:

  1. Within the following month after the license of lodging or license of occupancy is issued;
  2. If the building is occupied before the issuance of license, the registration form should be submitted within the following month after the building is occupied or within the following month after the completion of reconstruction.

Service location and office hours

Application Location:

  1. The“Finanças” Building-Tax Services Centre:
    Ground floor, the “Finanças” 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:

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


Remark / Guidance notes

Remarks:

  1. If the building is belongs to more than one proprietor, every proprietor shall fill out the Property Tax – M/2 – “Registration Form for the Identification of Proprietor individually”;
  2. If the applicant does not hold the Certificate of Building Number issued by the Municipal Affairs Bureau (IAM), or the Certificate issued by the Land and Urban Construction Bureau, the registration will be considered as a temporary registration until such a missing document has been submitted.

 

Penalties:

  1. Failure to submit the declaration or any information incorrect or untruth reported in the declaration, shall be subject to a fine of MOP100 to MOP5,000. In the case of intentionally violate such a provision, shall be subject to a fine of MOP200 to MOP10,000;
  2. 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;
  3. Fines may be reduced by half of the specified amount if the execution of the penalty is due to the offender’s voluntary reveal.

Content provider: Financial Services Bureau (DSF)

Last modified: 2025-07-18 11:49

Taxation Tax

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.