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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DSF Macao YOUTUBE
Brief Introduction
Urban Property Tax is levied on the income generated by the property, with the taxpayer being the holder of the property's income rights.
Tax rates and Calculation Method
Non-rental properties are taxed at a rate of 6%, with the taxable basis calculated as the property's assessed rateable value less a 10% allowance for maintenance and repair. For rental properties, the taxable basis is the amount the owner is entitled to receive under the lease contract, and the applicable tax rate is 10%.*
*Adjusted according to annual tax relief measures.
Taxpayer Responsibilities
Urban Property Tax is payable each year in June, July, and August.
For rental properties, if a lease agreement is established through a private document, it must be declared to the bureau within 15 days from the lease's commencement by submitting Form M/4A. If the lease agreement is established through a notarized document other than a notarial deed or record book, it must be declared to the bureau within 15 days from the agreement date by submitting Form M/4.
Other responsibilities.
