Payment of Special Stamp Duty for the Conveyance of Immovable Property

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How to apply

1. Natural persons or incorporated bodies who acquire a residential immovable property or its property right on or after 14/06/2011, but then such immovable property or its property rights is conveyed temporarily or definitely to a third party within two years after the settlement date of Stamp Duty;
2. Natural persons or incorporated bodies who acquire a shop, office or parking space or its property rights on or after 30/10/2012, but then such immovable property or its property rights is conveyed temporarily or definitely to a third party within two years after the settlement date of Stamp Duty;
3. For more details, please refer to the Law No. 6/2011 amended by the Law No. 15/2012.

Application Approach：

Application should be made by taxpayer in person or by an authorized person.

Required Document：

M/3 ‘Special Stamp Duty – Declaration of Immovable Property Conveyance’

Douments must be presented：

Documents related to the conveyance of the immovable property or its property rights.

Time Needed：

Within 15 days after the earliest document, instrument or act related to the conveyance of property or its property rights is executed.

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Service location and office hours

Application Location：

1. The “Finanças” Building － Tax Services Centre, Tax Collection Unit:
   Ground floor, the “Finanças” Building, 575, 579 & 585 Avenida da Praia Grande, Macao.
2. Macao Government Services Centre － Taxation, Tax Collection Unit:
   52 Rua Nova da Areia Preta, Macao.
3. Macao Government Services Centre in Islands － Taxation, Tax Collection Unit:
   Third floor, 225 Rua de Coimbra, Taipa.

Office hours：

Monday to Friday: 9:00 – 18:00
Closed on weekends and public holidays

Charge

1. When the conveyance is made within one year after the Stamp Duty has been settled:
   Taxable amount x Fixed Tax Rate 20%
2. When the conveyance is made within the second year after the Stamp Duty has been settled:
   Taxable amount x Fixed Tax Rate 10%

Simulation Calculation：

Special Stamp Duty for the conveyance of immovable property

Download: [Excel version] [Zip condensed version]

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Remark / Guidance notes

1. M/4 ‘Special Stamp Duty – Payment Slip’ issued by the DSF;
2. Special Stamp Duty should be paid to the Tax Collection Unit located respectively in DSF Building, Macao Government Services Centre, Macao Government Services Centre in Islands and Long Cheng Building within 15 days after the earliest document, instrument or act related to the conveyance of property or its property rights is executed.

Penalties:

1. A penalty of an amount equals to 50% of the tax amount due will be incurred if the whole or part of the Special Stamp Duty remains unpaid within the statutory period;
2. 2.If the tax amount payable due is paid within 30 days after the payment deadline, the penalty will be reduced to one-third;
3. 3.If the tax amount payable due is paid within the period from the day 31st to the 60th after the payment deadline, the penalty will be reduced to 50%.

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