Motor Vehicles Tax

• 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.

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

• 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 (link to 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.

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

Entities eligible for exemption from motor vehicle tax, as stipulated by relevant laws (link to relevant legal provisions), 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 (link to form) and, where applicable, a binding opinion letter must be included.