Tax Obligations

Employers should, via the M/B Slip, submit the taxes withheld from remunerations of employees or part-time workers in the previous quarter (January, February and March) 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. (Paragraphs 4 and 6 of Article 32 of Law No. 2/78/M, of 25th February, republished by the Order of the Chief Executive No. 267/2003 on 1st December 2003)

Owners of sole proprietorships should submit the Salaries Tax deducted from the amount accounted for in the name of their own work remuneration in the previous quarter (January, February and March) 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. (Paragraph 1 of Article 36 of Law No. 2/78/M of 25th February, republished by the Order of the Chief Executive No. 267/2003 on 1st December 2003)

(In accordance with Article 18 of Law No. 13/2025, the Salaries Tax deduction rate for the 2026 fiscal year is 30%, and the exemption limit is set at 144,000 patacas)

Group 2 taxpayers with organized accounting records (liberal or specialist professions) submit the M/5 Incomes Declaration form by 15th April, detailing all remuneration or income received or made available to them in the previous year. (Paragraph 1 of Article 11 of Law No. 2/78/M, of 25th February, republished by the Order of the Chief Executive No. 267/2003 on 1st December 2003)

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)

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)