Exemption of Stamp Duty on insurance contracts and banking service charges. [1]
Exemption from Stamp Duty on auctions of property, rights of ownership in movable or immovable property. [2]
Exemption of Stamp Duty on all admissions or tickets of performance, exhibition or entertainment event. [3]
The issuance and acquisition of public debts will be exempt from the applicable Stamp Duty. [4]
Exemption of Stamp Duty on putting up or placement of advertisements, signboards and publicity materials that were already exempted from the license fee by the Municipal Affairs Bureau. [5]
Stamp Duty (Conveyance of Property)
Exemption of Stamp Duty on the first MOP3,000,000 of fixed asset value which is only applicable for Macao permanent residents, an application form “Confirmation of exemption from Stamp Duty” should be submitted and confirmed, this is not applicable to the taxpayers who have received such an exemption in previous years. When the immovable property is acquired by two or more taxpayers, of which only the eligible taxpayer is entitled to receive the tax exemption proportionally; moreover, as pursuant to the provision of the same article, if the acquirer of the immovable property is a couple, and either of the two is not the proprietor of the immovable property as indicated, the acquirer is entitled to receive the relevant tax exemption. [6]
References:
1. Law Nº 25/2024 – the Government Budget of Financial Year 2025: Article 11
2. Law Nº 25/2024 – the Government Budget of Financial Year 2025: Article 13
3. Law Nº 25/2024 – the Government Budget of Financial Year 2025: Article 14
4. Law Nº 25/2024 – the Government Budget of Financial Year 2025: Article 15
5. Law Nº 25/2024 – the Government Budget of Financial Year 2025: Article 17
6. Law Nº 25/2024 – the Government Budget of Financial Year 2025: Article 12