Financial Services Bureau - Guide of Formalities

Tax Payment

Payment of Tax

Target Group and Qualification for Application：

Any taxpayer subject to payment of tax.

How to Apply：

An application can be made either in person or by a third party.

Documents Required：

Any of the following documents：

Tax bill
Form B – Irregular Revenue – payment slip
Form M/R – Return of Deduction from Payment – payment slip

Payment Instructions：

Locations and Payment Methods：

Financial Services Bureau’s Tax Collection Unit
Payment of taxes or specific fees can be made at any of the Tax Collection Unit counters in the Financial Services Bureau (FSB) Building, the Macao Government Services Centre, the Government Services Centre in Islands, and the "Zhu Kuan" Building. The following means of payment are accepted:
1. Cash
  Payment can be made by cash in MOP.
2. Bank Drafts or Cheques
  The “Direcção dos Serviços de Finanças” should be indicated as the bearer when bank drafts or cheques are used for payment. Please note that the issue date of a cheque should be within three days prior to the date when payment is made over the counter, and that the cheque must be a certified bank cheque if the amount to be paid is equal to or higher than MOP 50,000.00. Cashier order is also accepted for payment.
3. Electronic Payment
  The bureau accepts various bank cards and mobile payments for the payment of taxes. For details, please refer to the list of electronic payment methods.
Mobile App
FSB Mobile App “Macau Tax”、“Macao One Account”and“Business & Associations Platform”.
Local Banks that offer Regular Tax Payment Services
All regular taxes can be paid over the counter of authorized banks or by using the banks’ online or phone banking services within the payment due month as indicated on the tax bill.
By Mail
Bank drafts or cheques in MOP for payment of tax, together with the relevant tax demand notes, can be sent to “Macao P.O. box No. 3030” by registered mail five days before the last working day of the payment due month as indicated on the tax bill. A self-addressed stamped envelope should also be enclosed for return of payment receipt. Please DO NOT mail cash.

Processing Time：

Within the payment due month as indicated on the tax bill.

Remarks：

For past due payment, an interest on late payment and a penalty corresponding to 3% of the outstanding tax payable amount will be charged. Past due payment can only be made at the Tax Collection Unit counter in the FSB Building.
For past due payment over 60 days, the relevant case will be passed to the Coercive Collection Bureau for further handling. All taxes and penalties collected under the coercive collection procedures can only be paid at the Tax Collection Unit counter in the "Zhu Kuan" Building, and they must be paid either in the form of cash, cashier order or certified bank cheque.
“Return of Deduction from Payment” through Form M/R can only be paid at the Tax Collection Unit counter in the FSB Building, and it must be paid either in the form of cash, cashier order or certified bank cheque.

Last Updated：30/09/2025