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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 - Service Centre 1, 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:

  1. The “Finanças” Building - Service Centre 1:
    Monday to Thursday: 9:00 – 19:00
    Friday: 9:00 – 18:45
    Closed on weekends and public holidays
  2. The “Finanças” Building - Tax Collection Unit:
    Monday to Thursday: 9:00 – 18:00
    Friday: 9:00 – 17:45
    Closed on weekends and public holidays
  3. Macao Government Services Centre - Taxation, Tax Collection Unit:
    Monday to Friday: 9:00 – 18:00
    Closed on weekends and public holidays
  4. Macao Government Services Centre in Islands - Taxation, Tax Collection Unit:
    Monday to Friday: 9:00 – 18:00
    Closed on weekends and public holidays

Content provider: Financial Services Bureau (DSF)

Last modified: 2021-04-27 11:40

Taxation Tax

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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.