Accordingto the regulations of the Macao Financial Services Bureau, business owner(s) will havethe following main tax liabilities in November 2025:
Complementary Income Tax
Paymentof the second installment of the Complementary Income Tax.
Tourism Tax
Goodssupplied and services provided, directly or indirectly, by hotels,dance halls, bars, health clubs, saunas, massage parlors, karaokebars, are subject to 5% of the Tourism Tax collected in the previousmonth and to the submission of form M/7.
Accordingto paragraph 1 of article 16 of Law no. 25/2024, in the year 2025,goods supplied and services provided, directly or indirectly byrestaurants that are exempt from Tourism Tax and are not subject tothe submission of the M/7 form.
Motor Vehicle Tax
Submissionof the declaration, form M/4, and payment of the tax due, within 15days of the occurrence of the taxable event, by individuals or legalentities that carry out the activity of selling new motor vehicles toconsumers, and also those that carry out these operationsoccasionally.