As of 22 September 2026, the Macau Financial Services Bureau (DSF) has reminded taxpayers that the payment deadline for the single installment or first installment of the 2025 Income Complement Tax (Imposto Complementar de Rendimentos) falls on 30 September 2026. This obligation applies to all taxable entities under Group A and Group B who have not opted for installment payments or who are required to settle the initial installment under the standard assessment regime. The notice serves as a routine compliance alert under the Macau Tax Code (Código Fiscal), which came into full effect on 1 January 2026, reinforcing the importance of timely settlement to avoid late payment interest and penalties.
Key Takeaways
- Payment Deadline: The final date for payment is 30 September 2026. Taxpayers must ensure funds are transferred or deposited by this date to avoid enforcement actions.
- Scope: The requirement covers both the unique installment option and the first installment of the standard payment plan for the 2025 fiscal year Income Complement Tax.
- Compliance Channels: Payments can be made via the DSF’s online portal, designated banks, or the “PayEasy” (收付易) system. Taxpayers are encouraged to update their correspondence addresses to receive future notices promptly.
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.
Source: Read Official Announcement