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 5 years in Macau and 20 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 grantedfor 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.