Macao SAR Tax Intelligence – Professional Tax Deadline and Refund Schedule, Motor Vehicle Tax Rates Published

macao sar

Executive Summary

The Macau Financial Services Bureau (DSF) has published updated motor vehicle tax rate schedules and outlined key 2025 Professional Tax administration dates. Taxpayers must settle 2025 Professional Tax by November 3, 2026, while overpaid amounts will be refunded sequentially from October 27, 2026. Vehicle owners should verify classifications and applicable rates via the DSF online portal.

Secondary Regulatory & Regional Updates

  • 2025 Professional Tax – Payment Deadline and Refund Processing: The payment deadline for 2025 Professional Tax is November 3, 2026 for Group A and Group B taxpayers, with late payments subject to a 10% penalty plus monthly legal interest; overpaid 2025 Professional Tax refunds begin sequential processing on October 27, 2026 via direct bank transfer for “Shou Fu Yi” registrants or mailed check for others, with most refunds estimated to complete by end-November 2026. DSF Professional Tax Deadline Notice | DSF Professional Tax Refund Notice
  • Motor Vehicle Tax Rate Schedule Published: The DSF has published the updated official tax price schedule for motor vehicle taxes (Imposto sobre Veículos Motorizados), detailing computation based on vehicle classification, engine displacement, and age, with electric vehicles fully exempt; tax liability arises January 1 for registered vehicles, and non-payment may prevent license renewal or ownership transfer. DSF Vehicle Tax Schedule

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.