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
Brief Introduction
Land granted on a leasehold basis requires an annual land rent payment. Upon lease expiration, a special contribution must be paid for renewal.
Settlement Basis
The amount of land rent is determined by the sum specified in the land grant contract;
The amount of special contribution is calculated by the Land and Urban Construction Bureau, equivalent to the latest adjusted land rent for ten years.
Taxpayer Responsibilities
Land Rent: Payment is in every May.
Special Contribution: An official letter will be sent to the interested parties, notifying them to pay the special contributions within thirty days from the date of notification, based on the calculation of the special contribution amount provided by the Land and Urban Construction Bureau.
Download
