Leasing Notification

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How to apply

Target Groups and Application Eligibility:

Leasers and tenants related to the leasing of property.

 

Application Approach:

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

 

Required Document:

1. Urban Property Tax – M/4 – “Leasing Notification”;
2. Copy of the Tenancy Agreement;
3. Copy of the applicant’s identity document; if the applicant is a legal entity, a copy of the Commercial Registration Certificate issued by the Commerce and Movable Property Registry is required.

 

Documents 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:

Within 15 days after the tenancy agreement has been signed.

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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:
   Ground floor, 222 Avenida de Venceslau de Morais, Macao.
3. Macao Government Services Centre in Islands－Taxation:
   Third floor, 225 Rua de Coimbra, Taipa.

 

Office Hours:

Monday to Friday: 9:00 – 18:00
Closed on weekends and public holidays

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Remark / Guidance notes

Remarks:

Urban Property Tax Simulation Calculation

 

Penalties:

1. If a tenancy agreement, which is made according to a notarial contract other than the Notarial Contract or the Log Book, has not been declared within the statutory period, shall be subject to a fine of MOP100 to MOP1,000;
2. For a repeat offender, the minimum fine is increased by one-quarter, while the maximum remains unchanged. A person who commits the same administrative violation within two years from the date the previous administrative penalty becomes non-appealable, and within five years from the date of the previous violation, is considered a repeat offender;
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.

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