Property Tax

Application for the second rental value evaluation

How to apply

Target Groups and Application Eligibility:

Taxpayers who disagree with the result of the immovable property 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 proprietor’s identity document (original must be presented); if the proprietor is a legal entity, a copy of the Certificate of Commercial Registration issued by the Commerce and Movable Property Registryis required;
  3. Copy of the witness’s (who is appointed by the applicant) identity document;
  4. A copy of Form M/12– Notification of Rental Value Evaluation and the related envelope.


Document must be presented:

Identity document of the proprietor(s).


Time Needed:

Within 10 days commencing the fifth day of the postmark date of the Form M/12 – Notification of Rental Value Evaluation.

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

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. The fifth day commencing the postmark date of the registered notice will be considered as the day the taxpayer gets informed. In case the fifth day is a non-working day, then the subsequent next working day will be substituted. Saturdays are regarded as working days for postal service.
  6. If the second rental value assessed is 25% higher than the previous value, taxpayers are responsible to pay a tax amount which is 3% of the new taxable income in order to reimburse the expense of evaluation.

Content provider: Financial Services Bureau (DSF)

Last modified: 2019-03-18 10:36

Taxation Tax

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