Motor Vehicles Tax

Application for the Enjoyment of Special Tax Relief on Motorized Vehicles Tax


How to Apply

Target Group and Application Eligibility:

Vehicle owners who had lodged the cancellation of registration of the damaged vehicle to the Transport Bureau prior to 18 September of 2017, and the vehicle in cancellation is verified by the Transport Bureau as a vehicle flooded or damaged  catastrophically during the strike of the typhoon “Hato” in Macau on the 23 August of 2017.

Application Approach:

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

Documents Required:

  1. An application form for the Enjoyment of Motor Vehicle Special Tax Relief provided by the FSB;
  2. A copy of the applicant’s identity card.

Processing Time:

  1. Application of Tax Reduction:
    Owners of damaged vehicles who purchase a new motorized vehicle that is liable to the Motorized Vehicles Tax within two years counting from the date on which the law enters into force should submit the application form along with the M/4 – Tax Return to the FSB during the settlement period of the tax liable to the subject motorized vehicle.
  2. Application of Tax Rebate:
    Owners of damaged vehicles who purchase a new motorized vehicle from 23 August of 2017 to the date on which the law enters into force should submit the application form to the FSB within one year counting from the date on which the law enters into force, or
    Owners of damaged vehicles who purchase within two years counting from the date on which the law enter into force, a new motorized vehicle that is liable to the Motorized Vehicles Tax or a new vehicle that uses alternative energy derived from natural gas, should submit the application form to FSB within one year counting from the date on which the subject vehicle is purchased.

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 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;

Content provider: Financial Services Bureau (DSF)

Last modified: 2019-07-22 15:41

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.