Macau Taxation

Release date:2021/10/20
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Various Types of Taxes

I.Industrial Tax

Law No. 15/77/M Approval of Industrial Tax Regulation

II.Complementary Tax

Administrative Regulation No. 1/2020 Regulation on the Multinational Enterprise Group Business Activities Record

Law No. 21/2019 Revision of Complementary Tax Regulation

Law No. 4/2011 Revisions of Stamp Duty Regulation, Stamp Duty Table and the composition of the Complementary Tax and Professional Tax Review Committees.

Law No. 4/2005 Revision of Complementary Tax Regulation

Law No. 12/2003 Revisions of Professional Tax Regulation and Complementary Tax Regulation

Law No. 21/78/M Approval of Complementary Tax Regulation

Circulations

III.Professional Tax

Law No. 4/2011 Revisions of Stamp Duty Regulation, General Stamp Duty Table and the composition of the Complementary Tax and Professional Tax Review Committees.

Chief Executive Resolution No. 267/2003 Full republication of the Professional Tax Regulation, approved by Law No. 2/78/M

Law No. 12/2003 Revisions of Professional Tax Regulation and Complementary Tax Regulation

Resolution No. 40/GM/92 Determination of professional tax applied to certain income in kind.

Law No. 2/78/M Approvals of Professional Tax Regulation and the Table of Liberal and Technical Professions attached to the same Regulation.

Circulations

IV.Property Tax

Law No. 1/2011 Revision of Property Tax Regulation

Law No. 19/78/M Approval of Property Tax Regulation

V.Tourism Tax

Law No. 19/96/M Approval of Tourism Tax Regulation

VI.Motor Vehicles Tax

Law No. 10/2018 Special tax benefit for the purchase of motor vehicles.

Law No. 14/2015 Revision of Motor Vehicles Tax Regulation

Law No. 1/2012 Revision of Motor Vehicles Tax Regulation

Law No. 5/2002 Approval of Motor Vehicles Tax Regulation

VII.Stamp Duty

Law No. 24/2020 Revisions of Stamp Duty Regulation and Stamp Duty Table

Law No. 2/2019 Tax benefits scheme for the reconstruction of buildings

Law No. 2/2018 Stamp duty on the acquisition of second and subsequent residential property

Law No. 15/2012 Revisions of Law No. 6/2011 "Special stamp duty on the transfer of residential property" and of the Stamp Duty Regulation

Law No. 6/2011 Special stamp duty on the transfer of residential property

Law No. 4/2011 Revisions of Stamp Duty Regulation, Stamp Duty Table and the composition of the Complementary Tax and Professional Tax Review Committees.

Law No. 4/2009 Revision of Stamp Duty Table

Chief Executive Resolution No. 218/2001 Full republication of Stamp Duty Regulation, approved by Law no. 17/88/M, of 27 June, and the respective Table

Law No. 18/2001 Revision of Stamp Duty Regulation

Law No. 8/2001 Revisions of Stamp Duty Regulation and of Stamp Duty Table

Administrative Regulation No. 15/2000 Revision of the Stamp Seal

Law No. 8/98/M Introduction of changes to the stamp duty regime 

Law No. 9/97/M Revision of Stamp Duty Regulation

Law No. 17/88/M Approval of Stamp Duty Regulation, as well as the rates and forms of payment of the same tax


Tax Relief Regime

2021 Tax Relief Measures

Law No. 1/2021 Tax benefits regime for companies that carry out scientific and technological innovation activities

Law No. 7/2019 Tax benefit regime for finance leases

Law No. 8/2018 Tax benefit for hiring people with disabilities


Avoidance of Double Taxation and the Prevention of Fiscal Evasion

Chief Executive Notice No.30/2020

Arrangement to Avoid Double Taxation and Prevent Evasion of Income Tax between Macau SAR and Hong Kong SAR

Chief Executive Notice No.11/2019

Agreement between the Government of the Macao Special Administrative Region of the People’s Republic of China and the Government of the Socialist Republic of Viet Nam for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income

Chief Executive Notice No.1/2013

Convention between the Government of Macao Special Administrative Region of the People’s Republic of China and the Government of the Republic of Cape Verde for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income

Chief Executive Notice No.5/2011

Convention between the Government of Macao Special Administrative Region of the People’s Republic of China and the Government of the Republic of Mozambique for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income

Decree Law No.106/99/M  Agreement between the Government of Portugal and the Government of Macau to Avoid Double Taxation and Prevent Tax Evasion in Matters of Income Tax

Chief Executive Notice No.51/2011 Convention between the Government of Macao Special Administrative Region of the People’s Republic of China and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and Prevention of Fiscal Evasion with Respect to Taxes on Income

Chief Executive Notice No.11/2004 Arrangement to Avoid Double Taxation and Prevent Evasion of Income Tax between Mainland and Macau SAR




 
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