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Stamp Duty for property conveyance

Application for the Exemption of Special Stamp Duty

How to apply

Target Groups and Application Eligibility:

  1. When the property is conveyed to the spouse, to a lineal relative by blood or by marriage, to a collateral relative by blood or by marriage within second degree of relationship;
  2. When the property is conveyed between the spouses due to divorce, revoked marriage or property distribution by a court order;
  3. When the property to be conveyed is an inheritance, and the conveyance of the property inherited is made between inheritors;
  4. When the property conveyance is made by a judicial decision due to bankruptcy, insolvency or execution for the payment at a certain amount;
  5. When the property is conveyed to a bank for the repayment of debt;
  6. When the conveyance of the property is made by a bank within the time limit of 2 years under the provisions of Article no. 71 of Decree Law no. 32/93/M of 5th July;
  7. When the conveyance is made by the beneficiary of exemption of Stamp Duty for property conveyance under the law.

Application Approach:

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

Required Document:

M/3 ‘Special Stamp Duty – Declaration of Immovable Property Conveyance’

Documents must be presented:

  1. Document related to the conveyance of the immovable property or its property rights;
  2. Supporting documents, such as, documentary evidence of kinship.

Time Needed:

Within 15 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:

  1. The “Finanças” Building - Tax Services Centre, Tax Collection Unit:
    Ground floor, the “Finanças” Building, 575, 579 & 585 Avenida da Praia Grande, Macao.
  2. Macao Government Services Centre - Taxation, Tax Collection Unit:
    52 Rua Nova da Areia Preta, Macao.
  3. Macao Government Services Centre in Islands - Taxation, Tax Collection Unit:
    Third floor, 225 Rua de Coimbra, Taipa.

Office hours:

Monday to Friday: 9:00 – 18:00
Closed on weekends and public holidays

Content provider: Financial Services Bureau (DSF)

Last modified: 2023-06-02 17:02

Taxation Tax

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