Exemption of business registration tax. (View details) (Article 10)*

Exemption of land rental under MOP$100.00. (View details) (Article 27)*

Standard deduction of MOP$3,500.00 on property tax. If the taxpayer is two or more natural persons (individuals), its property tax can be similarly deducted the aforementioned amount if and only if one of them is a resident of Macao SAR. If the taxpayer is a legal person, individual commercial entrepreneur or non-resident of Macao SAR, it is not eligible for such deduction. (View details) (Article 21)*

The urban property tax rate for leased premises will be reduced to 8%. (View details) (Article 22)*

Exemption allowance for profits tax assessment in 2024 is MOP$600,000.00. (View details) (Article 23)*

Companies, which have already registered as Group A taxpayer, will be able to deduct from their taxable revenues 300% of the first MOP$3 million spent on technology innovation research and development activities, and 200% of any additional R & D expenditure, subject to a cap of MOP15 million. (View details) (Article 24)*

In 2025, the income obtained or generated in Portuguese-speaking countries shall be exempt from Profits Tax, when the relevant profits tax have been paid in that countries. (View details) (Article 25)*

Interest obtained through debt securities, which are issued in the MSAR, as well as income obtained from the purchase and sale, redemption or other availability, shall be exempt from the profits tax. (View details) (Article 25)*

30% exemption on salaries tax and the exemption allowance for its assessment in 2025 is MOP$144,000.00. In addition, exemption allowance for part-time and employee who are aged 65 or above or with permanent disability level of or above 60%, is adjusted to MOP$198,000.00. (View details) (Article 19)*

60% of the Salaries Tax paid for the assessment year 2023 will be refunded to Salaries Taxpayers who hold a Macao Resident Identity Card on 31 December 2023, up to a ceiling of MOP$14,000.00. (View details) (Article 20)*

Exemption of stamp duty on insurance contracts and banking service charges. (View details) (Article 11)*

Exemption from stamp duty on auctions of property, rights of ownership in movable or immovable property. (View details) (Article 13)*

Exemption of stamp duty on all admissions or tickets of performance, exhibition or entertainment event. (View details) (Article 14)*

The issuance and acquisition of public debts will be exempt from the applicable stamp duty. (View details) (Article 15)*

Exemption from stamp duty for the putting up or display of advertisements, signs and promotional materials for which the Municipal Affairs Bureau does not charge a license fee. (View details) (Article 17)*

Exemption of stamp duty on the first MOP$3,000,000.00 of fixed asset value which is only applicable only to adult permanent residents of Macao SAR who meet the application requirements and have acquired an immovable property for residential purposes; an application form “Confirmation of exemption from stamp duty” provided by the FSB must be completed; this does not apply to taxpayers who have received such exemption in previous years or in this fiscal year.

If the immovable property is acquired by two or more taxpayers, of whom only the eligible taxpayer is entitled to the stamp duty exemption on a pro rata basis; moreover, if a married couple acquires a property and has chosen community-property, community-property of acquired assets or participation in acquired assets as their matrimonial property regime, even if one of the spouses is a non-permanent resident, they are entitled to the corresponding tax exemption as long as neither spouse owns any immovable property (with the exception of a single parking space),as provided for in the provision of the same article. (View details) (Article 12)*

Exemption of tourism tax on the goods and services rendered by luxury, class 1 and class 2 restaurants indicated in Law no. 8/2021 – Operation of Hotel Establishments and Decree Law no. 16/96/M, of April 1st. The venues exempted from tourism tax are not required to submit an M/7. (View details) (Article 16)*