Goods and services provided directly or indirectly by hotels, dance halls, health clubs, saunas, massage parlours, karaoke establishments, as well as bars located within hotel establishments and other entities 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.)
Pay the Urban Property Tax. (paragraph 1 of Article 94 of Law No. 19/78/M of 12 August)
(In accordance with Article 20 of Law No. 13/2025 (“Budget for the Fiscal Year 2026”, the deduction amount for Urban Property Tax is 3,500 patacas. 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)
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)