Tax Incentives within the Scope of Industrial Policy - Application

How to Apply

Application Procedures and Required Documents

Application Methods

Interested parties may submit or entrust others to submit application to the place of application, or submit by post, or make an appointment for “Services on the Doorstep” through DSEDT website, DSEDT staff will collect the application in person.

Note: The Economic and Technological Development Bureau will not be held responsible for the loss of application sent by post.

Filing Procedures and Required Documents

The applicant must submit the application, filled in by himself or herself, at the Economic and Technological Development Bureau, adjoined with, if applicable, documents certifying or information which may help the evaluation of the application:

  1. Request or project of the installation, extension, reorganization or reconversion of the industrial establishments;
  2. Purchase or lease contract of the industrial unit;
  3. Invoice or the contract referent to the acquisition of new equipment;
  4. Invoice or contract referent to the decoration works /necessary remodelling works for the operation of the industrial establishment;
  5. Other documents certifying the necessary requirements for its concession or other objectives.

Note: For the purposes of evaluation, the Economic and Technological Development Bureau may request additional information and documents.


Service Locations and Hours

Apply in person

  1. Economic and Technological Development Bureau (DSEDT) – Industry and Commerce Support Division
    Address: Rua Dr. Pedro José Lobo, n°s 1-3, Luso International Bank Building, 3/F, Macao
    Office Hours:
    Monday to Thursday, 9:00 – 13:00, 14:30 – 17:45
    Friday, 9:00 – 13:00, 14:30 – 17:30
  2. Macao SAR Service Centre (CSRAEM)
    Address: Rua Nova da Areia Preta, n° 52, Macao
    Office Hours: Monday to Friday, 9:00 – 18:00 (no lunch break)
  3. Islands Service Centre of Macao SAR (CSRAEM-I)
    Address: Rua de Coimbra, n° 225, 3/F , Taipa
    Office Hours: Monday to Friday, 9:00 – 18:00 (no lunch break)
  4. Service locations in community set up by industrial and commercial organisations as entrusted by the DSEDT

FEE

Free of charge


Time Required for Assessment

The Economic and Technological Development Bureau will submit the proposal within 15 days’ time, from the reception of the petition for final evaluation from the Secretary for the Economy and Finance. The order for the concession of tax benefits will be published in Official Gazette of the MSAR, with the notification of the order sent to the appropriate company.


Notes/Information for Applicants

Scope of the Tax Incentives:

  1. Exemption from the payment of Industrial Tax;
  2. Fifty percent reduction on the supplementary income tax;
  3. Fifty percent reduction of the stamp duty fee for the conveyance of Properties, as long as such properties are used exclusively in the exercise of the respective industrial activity, including the establishment of the related commercial, administrative and social services;
  4. Fifty percent reduction of the tax on donations regarding the conveyance of property in the situation mentioned in the previous paragraph;
  5. Complete exemption from payment of stamp duty for the conveyance of properties when referring to a reorganization project wherein the conveyance of ownership of one or several of the industrial establishments goes to a single juristic person;
  6. Exemption from the urban housing tax for a period not greater than ten years, in the council of Macao, or twenty, in the Island Council, regarding the lease of property used exclusively for industrial purposes.

Note: Under the terms of Law no. 8/2001, from the 2nd of July, (Alterations to the Regulation of Stamp Duty and the General List of Stamp Duty), the conveyance tax relative to the transfer of property and the taxes inheritance and donations are considered stamp duty.


Progress Enquiry and Application Result Collection

Method to collect the application result: The order for the concession of tax benefits will be published in Official Gazette of the MSAR, with the notification of the order sent to the appropriate company.