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
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Brief Introduction
Tourism tax is levied on goods and services provided, directly or indirectly, by hotels, restaurants, night clubs, bars, health clubs, saunas establishments, massage parlors, and karaoke venues.
Communication and laundry services offered by these establishments, as well as service charges up to 10%, are exempt from tourism tax.
Tax Exempt Venues
The following six types of venues are exempt from tourism tax:
Tax Rates and Calculation Method
The tourism tax rate is 5%. The taxable amount is calculated by multiplying the tax price by 5% to determine the tax payable amount.
Tax Relief
Annual Tax Relief Information.
Taxpayer Responsibilities and Obligations
