Fiscal Incentives
2004-11-01

Fiscal Incentives

PROPERTY TAX A total exemption may be granted for real estate purchased exclusively for industrial purposes, while a partial exemption is possible for a period of up to five years in Macau and ten years on the islands, for new real estate rented for industrial purposes (*).
INDUSTRIAL TAX For previously approved cases a total exemption is possible (*). A 50% reduction may be granted for businesses located on the islands (except for off-shore banking operations).
COMPLEMENTARY (PROFITS) TAX There is a possible 50% reduction (*)
CONSUMPTION TAX It should be noted that fuel supplied to industrial units is free from tax (*).
MOTOR VEHICLES TAX Vehicles intended for use in Macau's Public Services, tourism sector, public transport, and cargo are all exempted.


Exemptions marked with (*) are granted upon application detailing grounds with a statement of facts,to projects which comply with at least one of the following requirements:
  • Promote economic diversification

  • Contribute to promotion of exports to new unrestricted markets

  • Promote added value within their activity's value chain

  • Contribute to technological modernisation

Applications must be approved by the Government prior to installation, expansion, reorganisation or change of operation of an industrial unit.

Provider: Macau Trade and Investment Promotion Institute
Launch Date: 2004-11-01 10:53:37
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