Application for exemption

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How to apply

Target Groups and Application Eligibility:

1. Administrative public welfare legal entities and announced public welfare legal entities, but they must comply with the provisions and restrictions stipulated in the relevant announcement or law;
2. Any religious communities or organizations, but only with respect to the properties that they own are conformed to their mission;
3. Consular Representative Offices located in Macao SAR, but only with respect to the properties that serve as facilities for the Representative Office and that offer mutual benefits;
4. Natural persons or legal entities who carry out any industries, but only with respect to the facilities that specially serve as industrial establishment and the non-rental proprieties for work;
5. Non-profit natural persons or non-profit legal entities, but with respect to the properties that serve as facilities for any educational phases.

 

Application Approach:

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

 

Required Document:

1. Applicant should submit the declaration of Property Tax – M/1 – “Premises Registration Form”, M/1 Annex – “Registration of Individual Flats”and M/2 – “Registration Form for the Identification of Proprietor”, as well as the sufficient evidence for supporting the fact;
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.

 

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.

 

Charge(or taxes):

Other exemptions:

1. In the case of those assessed construction values of the newly built residential buildings, commercial buildings, renovated buildings and/or, buildings with addition works, are equal to at least 50% of the current value of the buildings, exemption period is 4 years for those located in Macao and 6 years for those located in Taipa and Coloane;
2. Newly built immovable properties serve as industrial units or plants, exemption period is 5 years for those located in Macao and 10 years for those located in Taipa and Coloane;
3. The above exemption periods commencing the next month the Permit of Occupation from the DSSCU has been issued.

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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: 9:00 – 18:00
Closed on weekends and public holidays

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Time required for processing

‘Please refer to the FSB’s Performance Pledge.

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