Stamp duty is a tax levied on specific transactions and documents. Many transactions in Macau involved stamp duty: the establishment of company, licensing, buying and selling property, and document verification; even on lottery and raffle ticket.
Any purchase of property (such as: commercial and residential buildings, office buildings, parking spaces, etc.) is subject to a progressive rate of property transfer tax, which ranges from 1% to 3%. In addition, there is a special Stamp Duty requirement for the transfer of residential property (10% and 20%). Legal persons, natural person proprietors or non-local residents who acquire any immovable residential property or its rights by compensated or uncompensated means are subject to an additional 10% Stamp Duty.
Reference:
Law Nº 17/88/M: Stamp Duty
Macao SAR Government- Printing Bureau (Official Website): https://bo.io.gov.mo/bo/i/88/26/lei17_cn.asp