Tax Relief Measures

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2026

In compliance with Law No. 13/2025 (Budget for the Fiscal Year 2026), the tax relief measures to which implementation pertains to the Financial Services Bureau (DSF) in 2026 are as follows:

Business Tax
Payment of Business Tax is exempted.
Land Rental
Payment of all Land Rent and Lease Payments below $100 (one hundred patacas) is exempted.
Urban Property Tax
The deductible amount on Urban Property Tax is set at $3,500 (three thousand five hundred patacas). Should the taxpaying entity be comprised of two or more natural persons (individuals), provided that one of them is a Macao Special Administrative Region (MSAR) resident, the deductible amount on the aforementioned tax will also be granted. However, should the taxpaying entity be a legal person, a commercial entrepreneur of a natural person’s nature or a non-MSAR resident, the deduction on Urban Property Tax referred to above cannot be enjoyed.
The tax rate of Urban Property Tax levied on leased properties is lowered to eight per cent.
Profits Tax
1. The exemption amount for income subject to Profits Tax for the fiscal year 2025 is set at $600,000 (six hundred thousand patacas).
2. Deduction from tax base
Regarding enterprises that are Profits Tax Group A taxpayers, for the tax base for Profits Tax on the first $3,000,000 (three million patacas) expense spent for the purpose of technological innovation research and development, the deduction is triple the amount of the tax base; for the remaining expenses spent for the same purpose that have exceeded the aforementioned limit, the deduction is double the amount of the tax base, with an upper limit for total deduction set at $15,000,000 (fifteen million patacas).
3. Income earned or generated in Lusophone countries is exempt from Profits Tax, provided that the respective income has already been taxed locally.
4. Interest received on bonds issued in the MSAR, as well as proceeds from purchase and sale, redemption, or other forms of disposal, are exempt from Profits Tax.
5. Operation of Corporate Treasure Centres
For legal persons who have completed the commercial registration and are Profits Tax - Group A taxpayers, a Profits Tax rate of five per cent applies to income earned from the operation of corporate treasury centres in the MSAR which simultaneously meet the respective requirements.
6. Operation of Investment Funds
For management companies of investment funds that comply with Law No. 11/2025 – ‘Law of Investment Funds’, have completed the commercial registration, have a domicile established in the MSAR, are Profits Tax Group A taxpayers, and simultaneously fulfil the respective requirements, a five per cent Profits Tax rate on the tax base derived from the engagement of the authorized activity is applicable; a five per cent tax rate is also applicable on profits and dividends distributed to shareholders from the business of the investment management company.

Profits Tax is exempt from performance-based remuneration arising from the management of activities in the form of a private fund; exemption from the Stamp Duty due for the development of respective activities; exemption from the Stamp Duty on Conveyance of Property for the acquisition, for consideration, of immovable properties intended for the operation of one’s own business activities.

For the tax base obtained by investment funds and their special project companies with domicile established in the MSAR as regulated by Law No. 11/2025, immovable properties constituting the investment funds of immovable properties are exempt from the Urban Property Tax and, if applicable, from the Stamp Duty on Leases.

Taxpayers of Profits Tax are exempt from Profits Tax on interest, income distribution, as well as proceeds resulting from the purchase and sale or other form of disposal of fund units obtained from investments in investment funds with domicile established in the MSAR.
Salaries Tax
The deduction rate, as an item of deduction from Salaries Tax, is set at 30 per cent, while the exemption limit is set at $144,000 (one hundred and forty-four thousand patacas). In addition, for employees or part-time workers over 65 years old or who have been confirmed to have permanent disabilities equivalent to or higher than 60 per cent, the exemption amount is raised to $198,000 (one hundred and ninety-eight thousand patacas).
For taxpayers holding a MSAR resident identity card as of 31st December 2024 who have fully paid the Salaries Tax payable for the fiscal year 2024, 60 per cent of the tax is to be refunded, with an upper limit set at $14,000 (fourteen thousand patacas).
Stamp Duty
Stamp duty is exempted for insurance contracts and banking transactions.
Stamp duty is exempted for the sale of property, movable property rights or immovable property rights via auction.
Stamp duty on admissions or tickets for performances, exhibitions, or entertainment activities, including tickets whose price is collected upon departure, is exempted.
Stamp duty on acts of issuance, purchase and sale or transfer for consideration of bonds issued in the MSAR is exempted.
Payment of the respective Stamp Duty on affixing or placement of advertisement and promotional materials whose licence fees are waived by the Municipal Affairs Bureau (IAM) is also exempted.
Stamp Duty (Conveyance of Property)
An adult MSAR resident who acquires, for consideration, an immovable property for residential purposes, but who had not enjoyed the benefit provided in this Article previously, may be granted exemption from the corresponding Stamp Duty on taxable amounts up to $6,000,000 (six million patacas).

If the immovable property is acquired by two or more natural persons, at least one of them must fulfil the aforementioned requirements; the other acquirers, who are either in a spousal relationship under any marital property regime, a relationship by lineal consanguinity or by marriage, or a relationship by collateral consanguinity or by marriage within the second degree of kinship with the acquirer who fulfils the requirements, would still have the right to be granted a corresponding tax exemption pro rata to their share in the joint acquisition, provided that they had not enjoyed the tax exemption referred to in this Article previously.

To enjoy the exemption from the Stamp Duty on Conveyance of Property provided in this Article, the acquirer is required to submit the application form for ‘Confirmation of Exemption from the Stamp Duty on Conveyance of Property’ within 30 days from the date the respective documents, instruments and acts are made.
Tourism Tax
Tourism Tax on goods and services provided directly or indirectly by restaurants (luxury, first class, and second class) regulated in accordance with Law No. 8/2021 – Law on the Activity of Hotel Establishments as well as Decree-Law No. 16/96/M of 1st April is exempted, and the submission of the M/7 Tax Payment Slip is not required.