Goods and services provided directly or indirectly by hotels, dance halls, bars, health clubs, saunas, massage parlours and karaoke, among other establishments regulated by Law No. 8/2021 «Law on the Activity of Hotel Establishments», by Decree-Law No. 16/96/M of 1st April, and by Decree-Law No. 47/98/M of 26th October, are subject to a five per cent 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 amended by Law No. 11/2022)
(In accordance with paragraph 1 of Article 16 of Law No. 13/2025, in the 2026 fiscal year, goods and services provided directly or indirectly by restaurants regulated by Law No. 8/2021 «Law on the Activity of Hotel Establishments» as well as Decree-Law No. 16/96/M of 1st April are exempt from the Tourism Tax, and submission of the M/7 Tax Payment Slip is not required)
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 9th September).
(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)
Pay the Land Rent and Lease Payments.
(In accordance with Article 28 of Law No. 13/2025, Land Rent and Lease Payments amounts less than 100 patacas are exempt from collection)
Natural persons or legal persons who engage in selling new motor vehicles to consumers or those who sell new motor vehicles occasionally 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)
