Property Tax

Application for exemption


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 must be made in person or by an authorized person.

 

Required Document:

  1. Applicant should submit Form M/1, M/1 Annex and M/2Declaration, 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 Certificate of Commercial Registration issued by the Commerce and Movable Property Registry is required.

 

Documents must be presented:

Identity document.


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


Time required for processing

Please refer to the Performance Pledge of the DSF.


Remark / Guidance notes

Remarks:

  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.

 

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 DSSOPT has been issued.

Content provider: Financial Services Bureau (DSF)

Last modified: 2019-03-18 10:42

Taxation Tax

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