Property Tax

Application for Special Evaluation

How to apply

Target Groups and Application Eligibility:

Taxpayers who disagree with the rental value, may apply for the special evaluation.


Application Approach:

Application must be made in person or by an authorized person.


Required Document:

  1. Form M/6– Application for Special Evaluation;
  2. Copy of the witness’s (who is appointed by the applicant) identity document;
  3. Copy of the proprietor’s identity document; if the proprietor is a legal entity, an original or a copy of the Certificate of Commercial Registration issued by the Commerce and Movable Property Registry is required.


Document must be presented:

Identity document of the proprietor(s).

Service location and office hours

Application Location:

The“Finanças” Building-Service Centre 1:
Ground floor, the “Finanças” Building, 575, 579 & 585 Avenida da Praia Grande, Macao.

Integrated Services Centre-Taxation:
52 Rua Nova da Areia Preta, Macao.

Islands District Integrated Services Centre-Taxation:
Third floor, 225 Rua de Coimbra, Taipa.


Office Hours:

The“Finanças” Building-Service Centre 1:
Monday to Thursday: 9:00 – 19:00
Friday: 9:00 – 18:45
Closed on weekends and public holidays

Integrated Services Centre-Taxation and Islands District Integrated Services Centre-Taxation:
Monday to Friday: 9:00 – 18:00
Closed on weekends and public holidays

Time required for processing

Please refer to the Performance Pledge of the DSF.

Remark / Guidance notes


  1. Either the leaser, the tenant or the subtenant is responsible to provide any convenience as well as relevant interpretation related to the evaluation to the Evaluation Committee while the evaluation task is carried out.
  2. The applicant (individual / legal representative(s) of company or organization) should present the original of his / her identity document, or any relevant supporting documents of the representative(s) in the company or organization.
  3. The authorized person should present the original of applicant’s identity document or a power of attorney.
  4. The applicant who holds identity document that does not bear the signature of the holder should apply in person.
  5. An M/12 – Notification of Rental Value Evaluation will be sent to the proprietor indicating the result of Special Evaluation.
  6. If the rental value assessed by the Special Evaluation is 25% higher than the value lodged by the objector or the applicant, taxpayers are responsible to pay a tax amount which is 3% of the new taxable income in order to reimburse the expense incurred.

Content provider: Financial Services Bureau (DSF)

Last modified: 2019-03-18 10:35

Taxation Tax

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