How to purchase real estate in Macau?

How high are realtors´ and lawyers´ fees in Macau? What about other property purchase costs?

Transaction Costs

Who Pays?
Stamp duty 1.05% - 3.15% buyer
Special Stamp Duty (SSD) 10.00% - 20.00% seller
Additional Stamp Duty (ASD) 10.00% buyer
Costs paid by buyer 11.05% - 13.15%
Costs paid by seller 10.00% - 20.00%
ROUNDTRIP TRANSACTION COSTS 21.05% - 33.15%
See Footnotes
Source: Global Property Guide



Footnotes to transaction costs table


The round trip transaction costs include all costs of buying and then re-selling a property - lawyers´ fees, notaries´ fees, registration fees, taxes, agents´ fees, etc.

Stamp Duty

Stamp duty for sales or transfers of property ranges from 1% to 3% of the property value. There is an additional 5% stamp duty levied on the stamp duty payment, hence the effective stamo duty is 1.05% to 3.15%.

Notarial fees

PROPERTY VALUE, MOP (US$) RATE
Up to 2,000,000 (US$ 250,000 ) 1%
2,000,000 - 4,000,000 (US$ 500,000 ) 2%
Over 4,000,000 (US$ 500,000 ) 3%

Stamp duty for estate and gift transfers of property is around 5% of the property value. There is an additional 5% stamp duty levied on the stamp duty payment, hence the effective stamp duty is 5.25%.

Special Stamp Duty (SSD)

Special stamp duty is levied from 10% to 20% of the property value. It is applicable on properties acquired on or after 14 July 2011, and resold within two years of acquisition. The seller is liable to pay the special stamp duty.


Additional Stamp Duty (ASD)

Additional stamp duty is levied at a flat rate of 10.50% of the property value. It is applicable on residential properties acquired on or after 27 October 2012 by corporations, sole proprietorships, and nonresident individuals. The buyer is liabale to pay the additional stamp duty.