Motor Vehicles Tax

Application and inquiry for tax value.


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%
From $100,001 to $200,000                   50%                              46%
From $200,001 to $300,000                   80%                              60%
From $300,001 to $500,000                   90%                              72%
Above $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%
From $15,001 to $25,000                        35%                             32%
From $25,001 to $40,000                        40%                             42%
From $40,001 to $70,000                        45%                             50%
Above $70,000                                          ——-                            50%


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

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 MOP$60,000.00) as stipulated in the Tax Rate Table of Article no. 16, Section no. 1 of Motor Vehicles Tax Regulation, but this does not affect the application of Article no. 6, Section 2 of such Regulation.

Content provider: Financial Services Bureau (DSF)

Last modified: 2019-07-22 15:40

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.