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 Urban 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. For newly constructed residential and/or commercial buildings, as well as buildings that have been improved or expanded, where the value of the works amounts to at least 50% of the current value of the building, the taxable income derived from such buildings will be exempt from tax for 4 years on the Macau Peninsula and 6 years in Taipa and Coloane;
2. Income derived from newly constructed real property used for establishing industrial units or factories will be exempt from tax for 5 years on the Macau Peninsula and for 10 years on the islands of 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:
   Ground floor, 222 Avenida de Venceslau de Morais, 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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