Tax Incentives within the Scope of Industrial Policy

Service Overview

The present regime certifies the concession of tax benefits to entrepreneurs whose investment projects can contribute to the industry of the Territory; stimulating the increase of investment, promoting the growth and developing the industry in the Territory, namely in what concerns increasing the productive efficiency and level of technology, the manufacture of new products and other developments within the scope of manufacturing.

Service Target and Application Eligibility

The applicant companies must fulfill the following requirements:

  1. Engage in activities pertaining to the manufacturing industry (specified in Section D of CAM – Revision 1) ;
  2. Carry out investment projects that contribute towards the Territory’s industry (In general, the types of investment include: installation, extension, reorganization or reconversion of industrial establishments)

Service Outcome

Beneficiary enterprises will enjoy tax benefits, which stimulates the increase of investment and promoting growth.


Executive department and unit: Economic and Technological Development Bureau (DSEDT) – Industry and Commerce Support Division

(1) Economic and Technological Development Bureau (DSEDT) – Industry and Commerce Support Division: Rua Dr. Pedro José Lobo, n°s 1-3, Luso International Bank Building, 3/F, Macao;
(2) Macao SAR Service Centre (CSRAEM): Rua Nova da Areia Preta, n° 52, Macao;
(3) Islands Service Centre of Macao SAR (CSRAEM-I): Rua de Coimbra, n° 225, 3/F , Taipa.

Tel. n°: (853) 2888 2088

Fax n°: (853) 2875 5011



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