Declaration of Maintenance and Management Fee

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How to apply

Target Groups and Application Eligibility:

Proprietors related to the leasing of property and who also pay the relevant maintenance and management fee.

 

Application Approach:

1. In person at the counter: application should be made by the applicant in person, or by an authorized person;
2. Mobile application “Macau Tax”;
3. FSB Electronic Services.

 

Required Document:

1. Property Tax – M/7 – “Maintenance and Management Fee”;
2. 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;
3. Document of proof that indicating the detailed breakdown of expenses paid and the information of the relevant property.

 

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:

The declaration should be submitted within January so as to report the expenses paid in the previous year.

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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:
   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

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Remark / Guidance notes

Remarks:

1. Each Property Tax – M/7 –“Maintenance and Management Fee” can be used to declare a single building or an individual unit only;
2. If the applicant owns more than one building or individual unit, the number of declaration submitted should be equal to the number of property that the taxpayer owns.

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