Applying for stamp duty exemption on the first six million dollars in accordance with the fiscal budget plan

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How to apply

Target Groups and Application Eligibility：

1. Adult residents of the Macao SAR;
2. Have never received the relevant exemption benefits;
3. An application must be submitted to the FSB within 30 days of signing the first purchase and sale document or contract for the onerous conveyance of residential immovable property.

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 situation falls under Article 12, paragraph 4 of Law No. 13/2025, a copy of the certificate of kinship must also be submitted;
4. A copy of the first signed purchase and sale document or contract.

Documents must be presented：

1. The applicant (individual) must present the original of their personal identity document;
2. The agent must present the original of the applicant’s identity document or a letter of authorisation.
3. Applicants with identity documents that do not have a signature must apply in person.

Time Needed：

An application must be submitted to the FSB within 30 days of signing the first purchase and sale document or contract.

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

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Law No. 13/2025 [B.O. 52, 29/12/2025]

 

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