Stamp Duty for property conveyance

Application for Certificate of Exemption of Stamp Duty (Conveyance of Property)


How to apply

Target Groups and Application Eligibility:

Natural persons or incorporated bodies who acquire property or its property rights by onerous or gratuitous means.

Application Approach:

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

Required Document:

M/1 ‘Stamp Duty – Declaration of Conveyance on Sale/non Sale of Property’

Documents must be presented:

Original or authenticated copy of documents related to the conveyance of property or its property rights.

Time Needed:

Within 30 days after the earliest document, instrument or act related to the conveyance of property or its property rights is executed.


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.

Macao Government Services Centre-Taxation:
52 Rua Nova da Areia Preta, Macao.

Macao Government Services Centre in Islands-Taxation:
Third floor, 225 Rua de Coimbra, Taipa

Office hours:

The “Finanças” Building-Service Centre 1:
Monday to Thursday: 9:00am to 7:00pm
Friday: 9:00am to 6:45pm
Closed on public holidays and weekends

Macao Government Services Centre-Taxation and Macao Government Services Centre in Islands-Taxation:
Monday to Friday: 9:00am to 6:00pm
Closed on public holidays and weekends

Time required for processing

Please refer to the Performance Pledge of the DSF.


Remark / Guidance notes

  1. If the applicant is a purchaser of a “Habitação Económica” type property, the original or an authenticated copy of the “Termo de Autorização” (Letter of authorization) or “Termo de Aprovação” (Letter of Approval) issued by Housing Bureau should be submitted together with the application;
  2. If the applicant is an offshore company, an assent issued by the Macao Trade and Investment Promotion Institute should be submitted together with the application;
  3. If the applicant is an administrative public welfare legal entity or any religious association or organization, an application for “Confirmation of Exemption of Stamp Duty” should be submitted to the DSF prior to the execution of any documents related to the conveyance of property that is liable for the payment of Stamp Duty. When this application is successful, the applicant can then apply for the “Certificate of Exemption of Stamp Duty”.

Content provider: Financial Services Bureau (DSF)

Last modified: 2019-07-25 10:35

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All information on this site is based on the official language of the Macao Special Administrative Region. The English version is the translation from the Chinese originals and is provided for reference only. If you find that some of the contents do not have an English version, please refer to the Traditional Chinese or Portuguese versions.