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 Urban Property Tax. (paragraph 1 of Article 94 of Law No. 19/78/M of 12th August)
(In accordance with Article 20 of Law No. 13/2025, the amount of deduction of 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)
Assignors of the right to use shops in commercial centres must submit a detailed statement containing information of identification of premises as well as total returns for all contracts for the assignment of the right to use shops in the commercial centres in the previous year, and must pay a 0.5% tax for the total returns acquired in the previous year via the M/B Payment Slip. (Article 30-C, and Article 6-A of the «General Table of Stamp Duty», of Law No. 17/88/M of 27th June («Regulation of Stamp Duty»), republished by the Order of the Chief Executie No. 87/2021)
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)