Address：Av. da Praia Grande, No.575, 579 e 585, Macau
Tel.：2833 6366 Fax：2830 0133
2025 Government of the Macao Special Administrative Region - Financial Services Bureau
澳門稅務資訊
MACAU TAX
移動應用程式
DSF Macao Wechat
DSF Macao YOUTUBE
2026-07-01
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| 2026 |
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| Tax Obligations for July |
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| Until the 15th |
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Salaries Tax | － | Employers should, via the M/B Slip, proceed to the Tax Collection Unit at the Financial Services Bureau (DSF) Building, Zhu Kuan Mansion, the Macao Government Services Centre on Avenida de Venceslau de Morais, or the Macao Government Services Centre in Islands, to submit the taxes withheld from the remunerations of employees or part-time workers for the preceding quarter (April, May, and June), for payment of withholding taxes at source. (Paragraphs 4 and 6 of Article 32 of Law No. 2/78/M, of 25 February, republished by the Order of the Chief Executive No. 267/2003 on 1 December 2003) |
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| － | Owners of sole proprietorships should proceed to the Tax Collection Unit at the DSF Building, Zhu Kuan Mansion, the Macao Government Services Centre on Avenida de Venceslau de Morais or the Macao Government Services Centre in Islands, to submit the Salaries Tax deducted from the amount accounted for under the name of their own work remuneration in the preceding quarter (April, May, and June), for payment of withholding taxes at source. (Paragraph 1 of Article 36 of Law No. 2/78/M of 25 February, republished by the Order of the Chief Executive No. 267/2003 on 1 December 2003) |
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| (In accordance with Article 18 of Law No. 13/2025, the Salaries Tax deduction rate applicable to the 2026 fiscal year is set at 30%, and the exemption limit is established at 144,000 patacas) |
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| During the entire month |
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Tourism Tax | － | Goods and services provided directly or indirectly by hotels, dance halls, bars, health clubs, saunas, massage parlours, karaoke establishments, and other entities regulated under Law No. 8/2021 «Law on the Activity of Hotel Establishments», Decree-Law No. 16/96/M of 1 April, and Decree-Law No. 47/98/M of 26 October, are subject to a five percent Tourism Tax collected in the previous month and to the submission of the M/7 Tax Payment Slip. (Article 12 of the «Regulation of Tourism Tax» approved by Law No. 19/96/M, as amended by Law No. 11/2022) |
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| (In accordance with paragraph 1 of Article 16 of Law No. 13/2025, for the 2026 fiscal year, goods and services provided directly or indirectly by restaurants regulated under Law No. 8/2021 ‘Law on the Activity of Hotel Establishments’ and Decree-Law No. 16/96/M of 1 April are exempt from the Tourism Tax, and submission of the M/7 Tax Payment Slip is not required)
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Profits Tax | － | Profits Tax Group A taxpayers should submit, in duplicate, the M/1 Incomes Declaration form (subparagraph b) of paragraph 1 of Article 10 of Law No. 21/78/M of 9 September). |
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(In accordance with Article 22 of Law No. 13/2025, the exemption limit on income subject to Profits Tax for the 2025 fiscal year is set at 600,000 patacas)
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Urban Property Tax | － | Pay the Urban Property Tax. (paragraph 1 of Article 94 of Law No. 19/78/M of 12 August) |
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| (In accordance with Article 20 of Law No. 13/2025, the deduction amount for Urban Property Tax is $3,500. If the taxpaying entity is a legal person, a commercial entrepreneur of a natural person’s nature or a non-Macao SAR resident, the tax deduction does not apply) |
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Motor Vehicles Tax | － | Natural persons or legal persons engaging in the sale of new motor vehicles to consumers, as well as those who occasionally sell new motor vehicles, should, within 30 days from the occurrence of the taxable fact, submit the M/4 Settlement Declaration Form and pay the settled tax amount. (Paragraph 2 of Article 17 and paragraph 1 of Article 21 of the «Regulation of Motor Vehicles Tax», approved by Law No. 5/2002) |
