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Motor Vehicles Tax

Application for tax exemption on transference of new motor vehicles.

How to apply

Target Groups and Application Eligibility:

Persons who intend to purchase motor vehicles for exclusive use of a particular entity or motor vehicles for particular activities, or motor vehicles with special features.

Application Approach:

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

Required Document:

  1. Application form provided by the DSF;
  2. A copy of the Import License issued by the Economic Services Bureau/Transport Bureau ;
  3. Should be submitted according to the intended usage of the vehicles, a copy of the binding letter of advice issued respectively on request of the interested party by the Land, Public Works and Transport Bureau, the Education and Youth Affairs Bureau or the Transport Bureau.

Time Needed:

Before the transference of the motor vehicle.

Service location and office hours

Application Location:

  1. The“Finanças” Building-Service Centre 2:
    Mezzanine, 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:

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

Time required for processing

Please refer to the Performance Pledge of the DSF.

Remark / Guidance notes

  1. The applicant (individual / legal representative(s) of company or association) should present the original of his / her identity document, or any relevant supporting documents of the representative(s) in the company or association. (Companies that have been registered in the Commerce and Movable Property Registry, and of which information can be obtained online by this Finance Bureau from the Legal Affairs Bureau, are not required to present the Commercial Registration Certificate.);
  2. The authorized person should present the original of applicant’s identity document or a power of attorney;
  3. The applicant who holds identity document that does not bear the signature of the holder should apply in person;
  4. The application for tax exemption is to be examined by the DSF within 10 days from the date of its submission;
  5. If tax exemption is granted, the interested party has to submit documentary evidence of importation of the relevant vehicles, and the features of the vehicles must be stated in the specified form;
  6. The tax exemption is not obliged to recognition and produces immediate effect if the new vehicles are transferred for exclusive usage of the government institution of People’s Republic of China in Macao, the Legislative Assembly and government of Macao SAR, Court and Public Prosecutions Office of Macao SAR, and Public Administrative Services and autonomous entities of Macau SAR.

Content provider: Financial Services Bureau (DSF)

Last modified: 2021-07-01 11:37

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.