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Profits Tax

Submission of application for inclusion in Group A

How to apply

Type of procedure:

Submission of Application for Joining Group A.

Targets and Application Eligibility:

All Profits Tax Group B taxpayers with appropriately compiled accounting records.

Application procedures and Documents Required:

The Declaration of Joining Group A of the Profits Tax must be signed by the taxpayer or by his/her legal representative.

Location and office hours:

  1. The “Finanças” Building – Tax Services Centre 
    Ground floor, the “Finanças” Building, Av. da Praia Grande, nos. 575, 579 e 585, Macao
    Monday to Friday         9:00 – 18:00
    Closed on weekends and public holidays.
  2. Macao Government Services Centre – Tax Service
    Rua Nova da Areia Preta, no. 52, Macao
    Monday to Friday          9:00 – 18:00
    Closed on weekends and public holidays.
  3. Macao Government Services Centre in Islands – Tax Service
    Rua de Coimbra, no. 225, 3rd Floor, Taipa.
    Monday to Friday          9:00 – 18:00
    Closed on weekends and public holidays.


  1. The accountant/certified public accountant responsible for the company’s accounting records shall be indicated in the declaration;
  2. The application form must be submitted by 31st December of the respective fiscal year. If the taxpayer starts his business in the last quarter of that year, the application period will end on 31st January of the following year.

Related Legislation:

“Profits Tax Regulation”, approved by Law No. 21/78/M, of September 9, with the necessary adaptations.

Content provider: Financial Services Bureau (DSF)

Last modified: 2023-06-02 18:01

Taxation Tax

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