Application and inquiry for tax value

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Charges

Tax Rate Table of Motor Vehicles Tax

I — Automobile

Tier for tax value calculation          Corresponding tax rate     Average tax rate
（MOP）                                             for each tier (a)           for settlement (b)
Up to 100,000                                              ——-                            40%
Over 100,000 and up to 200,000                   50%                           46%
Over 200,000 and up to 300,000                   80%                           60%
Over 300,000 and up to 500,000                   90%                           72%
Over 500,000                                               ——-                            72%

II — Heavy Motor Cycles and Scooters

Tier for tax value calculation          Corresponding tax rate     Average tax rate
(MOP）                                                for each tier (a)          for settlement (b)
Up to 15,000                                                ——-                            24%
Over 15,000 and up to 25,000                       35%                           32%
Over 25,000 and up to 40,000                       40%                           42%
Over 40,000 and up to 70,000                       45%                           50%
Over 70,000                                                 ——-                            50%

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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

1. The tax rate for motor vehicles is progressive, and will be levied in accordance with the Tax Rate Table of Motor Vehicles Tax (Automobile, and Heavy Motor Cycles and Scooters) as stipulated by law;
2. The taxable amount is calculated according to the corresponding tier; when the amount does not correspond to the maximum tier of tax value in the table, it should be divided into two parts for tax calculation: firstly, multiply the maximum amount of the tier one level lower than the one it belongs to by the average tax rate of column (b); secondly, multiply the rest of the amount by the corresponding tax rate of column (a) of the tier it belongs to;
3. For the transference of new motor vehicles that meet the Environmental Emissions Standard approved by the Dispatch of the Chief Executive promulgated in the Official Gazette of Macau SAR, taxpayers can enjoy a tax deduction of 50% of the tax rate (subject to a deduction ceiling of MOP60,000) as stipulated in the Tax Rate Table of Article 16, Section no. 1 of Motor Vehicles Tax Regulation, but this does not affect the application of Article 6, Section 2 of such Regulation.

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