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Macao SAR Government Portal

Tax

Payment, Exemption, and Restitution of Consumption Tax

Frequently asked questions

  1. What kind of products shall be subject to consumption tax?
  2. Could the consumption tax be refunded？

1. What kind of products shall be subject to consumption tax?

Pursuant to Article 2 of the Consumption Tax Regulation, as approved by Law No. 4/99/M of 13 December 1999, alcoholic beverages (Group II) and tobacco (Group III) are subject to consumption tax upon being manufactured or entry into the Territory

2. Could the consumption tax be refunded？

Consumption tax can be refunded in cases provided for in Article 40 (Refund for re-export), Article 41 (Refund for selling to beneficiaries of exemption) and Article 42 (Refund for voluntary payment) of the Consumption Tax Regulation as approved by Law No. 4/99/M of 13 December 1999.

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All information on this site is based on the official language of the Macao Special Administrative Region. The English version is the translation from the Chinese originals and is provided for reference only. If you find that some of the contents do not have an English version, please refer to the Traditional Chinese or Portuguese versions.