Motor Vehicles Tax

按此可提交意見、舉報及查詢

The Macao SAR levies a Motor Vehicle Tax on the transfer of new motor vehicles to consumers, the import of new motor vehicles for personal use, and economic participants involved in the commercial circulation of new motor vehicles, especially sellers, importers, and exporters who allocate new motor vehicles for personal use.

Motor Vehicle Taxpayer Include

Individuals or legal entities transferring new motor vehicles to consumers;
Individuals or legal entities importing new motor vehicles for personal use;
Economic participants in the commercial circulation of new motor vehicles, particularly sellers, importers, and exporters, who allocate new motor vehicles for personal use;
Individuals or legal entities improperly indicating motor vehicle tax settlement on invoices, receipts, or other documents;
Individuals or legal entities exempt from motor vehicle tax who use the vehicle for purposes other than those approved for tax exemption, or transfer the vehicle to third parties for such purposes;
Individuals or legal entities failing to comply with the provisions of the Motor Vehicle Tax Regulations regarding tax exemption.

Tax Price

The taxable value of motor vehicles is based on the tax price, which is determined by the Motor Vehicle Tax Valuation Committee.

Tax Rates and Calculation Method

The tax rate for motor vehicles is progressive. The tax price of a new motor vehicle is multiplied by the corresponding rate in the motor vehicle tax rate table to determine the payable tax amount. Taxpayers may also download the motor vehicle tax simulation calculator to input the tax price and calculate the tax payable amount for the vehicle.;
New motor vehicles that meet environmental emission standards are eligible for a 50% tax reduction, with a maximum limit of MOP 60,000.

Responsibilities and Obligations

Taxpayers must, within 15 days of the taxable event, submit the Settlement Declaration Form M/4 to the bureau for tax declaration and settlement. Payment of taxes must be made using the Payment Voucher Form M/5.

Exemption from Motor Vehicle Tax

Entities eligible for exemption from motor vehicle tax, as stipulated by relevant laws, include international organizations, consular representations in the Macao SAR, public welfare legal person, administrative public welfare legal person, entities exempted by law or concession contracts, and behavior-based exemptions. Applications must be submitted by interested parties to the bureau before the transfer of the vehicle. The application form and, where applicable, a binding opinion letter must be included.