What is Macau tourist tax?

Macau tourist tax refers to a tax levied by the Macau SAR government on the income derived from services provided by hotels and similar establishments, fitness rooms, saunas, massage parlors and karaoke establishments in the Macau SAR. Tourism tax is declared and paid by the service provider, but in fact the actual tax bearer is the consumer.

The tourist tax is levied on services provided by hotels and similar establishments, fitness rooms, saunas, massage parlors and karaoke establishments. The tax rate is 5%. The tax base is the price of the services provided. Service fees (up to 10%) charged by the above-mentioned places, and income from communication and laundry services are not within the scope of taxation. Taxpayers should declare and pay taxes for the previous month before the end of each month.