Application for Exemption of Stamp Duty under Tax Relief Measures on taxable amount up to MOP3,000,000 (under the Government Budget)

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How to apply

Target Groups and Application Eligibility：

1. Macao permanent residents aged 18 or above;
2. In the year of 2025, on the execution date of the earliest document or agreement of sale and purchase of the immovable property, the applicant should not own any immovable property in Macao (such as: immovable property for resident, for business, for offices, for industry or for car-parking), except if he only owns one immovable property for car-parking;
3. The immovable property is acquired by a couple who adopts the General Joint-Ownership Regime (Regime de Bens da Comunhão Geral), or the Joint-Ownership of Acquired Assets Regime (Regime de Bens da Comunhão de Aquiridos), or the Participation in Acquired Assets Regime (Regime de Bens da Participação nos Adquiridos), and this couple does not own any immovable property other than one single parking space in the year of 2025.

Application Approach：

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

Required Document：

1. The application form for “Confirmation of Exemption of Stamp Duty for Property Conveyance”;
2. A copy of the applicant’s identity document;
3. If the applicant is married, the copy of the spouse’s identity card and the Certificate of Marriage Registration should be submitted together with the application;
4. A copy of the earliest document/or agreement for sale and purchase.

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.

Time Needed：

After the earliest document/agreement for sale and purchase is concluded and signed.

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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: 09:00 – 18:00
Closed on weekends and public holidays

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Remark / Guidance notes

The exemption will become invalid if a beneficiary conveys the relevant immovable property to a third party (except when the conveyance is an inheritance transfer) within 3 years from the date of exemption. The beneficiary should then pay the Stamp Duty of the original amount payable in accordance with the general provisions before the conveyance of the property, otherwise, he/she has to pay the compensatory interest calculated at legal interest rate, and also any possible penalty, besides the outstanding tax.

Law No. 25/2024 [B.O. 53, 31/12/2024]

 

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