Address：Av. da Praia Grande, No.575, 579 e 585, Macau
Tel.：2833 6366 Fax：2830 0133
2025 Goverment of the Macao Special Administrative Region - Financial Services Bureau
澳門稅務資訊
MACAU TAX
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Brief Introduction
Property tax is imposed based on the potential income generated by the property, with the property income rights owner being the taxpayer.
Tax rates and Calculation Method
For non-rental properties, the taxable income is determined by deducting 10% for maintenance from the assessed annual rental value, with a tax rate of 6%. For rental properties, the taxable income is the amount the owner is entitled to receive under the contract, with a tax rate of 10%.
Taxpayer Responsibilities
