Property Tax

Declaration of Maintenance and Management Fee

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:

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


Required Document:

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


Document must be presented:

Identity document of the proprietor(s).


Time Needed:

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

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. 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.
  2. The authorized person should present the original of applicant’s identity document or a power of attorney.
  3. The applicant who holds identity document that does not bear the signature of the holder should apply in person.
  4. Each M/7 declaration form can be used to declare a single building or an individual unit only.
  5. If the taxpayer 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.

Content provider: Financial Services Bureau (DSF)

Last modified: 2019-03-18 10:38

Taxation Tax

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