Tax Obligations

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2026

Tax Obligations for October

Until the 15th

Tax Obligations for October

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 (July, August, and September), for payment of withholding taxes at source. (Paragraphs 4 and 6 of Article 32 of Law No. 2/78/M)

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 (July, August, and September), for payment of withholding taxes at source. (Paragraph 1 of Article 36 of Law No. 2/78/M)

(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)

During the entire month

Salaries Tax

Payment of the Salaries Tax for the previous fiscal year. (Article 44 of Law No. 2/78/M)

Tourism Tax

Goods and services provided directly or indirectly by hotels, dance halls, health clubs, saunas, massage parlours, karaoke establishments, and bars located within hotel establishments, as regulated under “Regulation of Tourism Tax”, approved by Law No. 19/96/M, Law No. 8/2021 (“Law on the Activity of Hotel Establishments”) and Law No. 5/2026 (“Law on the Business of Catering and Related Establishments”) are subject to a five percent Tourism Tax on transactions of the preceding month and require submission of the M/7 Tax Payment Slip.

(In accordance with paragraph 1 of Article 16 of Law No.13/2025 (“Budget for the Fiscal Year 2026”), restaurants established within hotel premises and regulated under Law No. 8/2021 (“Law on the Activity of Hotel Establishments”) are exempt from the Tourism Tax, and submission of the M/7 Tax Payment Slip is not required.)

Motor Vehicle 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)