According to the statute of the Macao Trade and Investment Promotion Institute: DL 29/99/M, article 25 section 1 (a) "The competence of the notary of IPIM includes: To perform all the necessary duties and to draw up the documents concerned with company registration and to determine the date for the notary service."
Therefore, through the "One Stop Service" of the Macao Trade and Investment Promotion Institute, our notary provides a series of services and relevant legal and administrative procedures for company registration.
After completion of company registry, employers should fill M/2 form and submit it to the "Finance Services Bureau- Professional Tax Division" within 15 days of any employment. (Law 2/78/M)
The Employer is responsible for the enrolment of his own and for his workers to the "Social Security Fund". Quarterly payment should be contributed in January, April, July and October of every year. (DL 58/93/M)
Employers should file employees' record every month in office in case of the random inspection of the "Labour Affairs Bureau" (DL 50/85/M)
Company should file Fixed Asset Listing, Balance Sheet and Minutes Book after operation. (DL 40/99/M)
For better following and assisting of investors, IPIM may request investors to present their "Initial Investment Plan in Macao" ( Form for download ) or "Summary of Investment Intention or Plan" ( Guidelines for download)
1. Prepay company registration fees, notary fees and expenses
＊According to Portaria N.522/99/M of the Macao Government dated 13, December 1999 and Contribuitçaõ Industrial (Industrial Tax) . Fees include Notary Service fees, stamp duty, company registration fees and Industrial Tax. For convenience, IPIM requests investors to provide fees in advance.
Notary Service Fee :
1. Every Notarial Deed - Mop$100
2. In addition to the above $100, and depending on the value of the registered capital:
2.1) Below Mop$500,000: charged $5 for every $1000 or a fraction thereof. (Nearly 0.5%) ；
2.2) Above Mop$500,000 to Mop$1,000,000: charged 0.5% for the first $500,000 and the remainder $4 of every $1000 or a fraction thereof. (Nearly 0.4%) ；
2.3) Above Mop$1,000,000 to Mop$2,000,000: charged 0.5% for the first $500,000, 0.4% for the second $500,000, and the remainder charged $3 of every $1000 or a fraction thereof. (Nearly 0.3%) ；
2.4) Above Mop$2,000,000 to Mop$5,000,000: the first $2,000,000 charged according in the previous process, the remainder charged $2 of every $1000 or a fraction thereof. (Nearly 0.2%) ；
2.5) Above Mop$5,000,000: figures above $5,000,000 charged $1 of every $1000 (Nearly 0.1%) and according to the previous processes of distribution.
Stamp Duty :
1) Company Establishment Notarial Deed - Mop$100.
2) In addition to the above $100, and depending on the value of the registered capital:
2.1) Below Mop$1,000,000 - 0.4%
2.2) Above Mop$1,000,000 to Mop$5,000,000 - 0.3%
2.3) Above Mop$5,000,000 to Mop$10,000,000 - 0.2%
2.4) Above Mop$10,000,000 and remainder - 0.1%
Company Registration Fees :
1) Registration of initial establishment of corporate body - Mop$150.
2) In addition to the above $150, and depending on the value of the registered capital:
2.1) Below Mop$500,000: charged $4 for every $1000 or a fraction thereof. (Nearly 0.4%)；
2.2) Above Mop$500,000 to Mop$1,000,000: charged 0.4% for the first $500,000 and the remainder charged $3 of every $1000 or a fraction thereof. (Nearly 0.3%) ；
2.3) Above Mop$1,000,000: figures above $1,000,000 charged $2 of every $1000 (Nearly 0.2%) and according to the previous processes of distribution.
Certificate of Admissibility of trade name : Every application - Mop$55
Industrial Tax ( Declaration of commencement of operation) : according to the company principle category of activities, in general, every activity charged Mop$300/yr - Mop$1500/yr.
2. Assistance with application of trade name
1. A trade name is the name of the company that the entrepreneur wishes to trade under. It should not cause any confusion to the existing companies. The proposed name has to be requested by applying for a "Certificate of Admissibility of Trade Name" at the Commercial Registry Office. After successfully approving, the company must be registered within 60 days.
2. A proposed name for newly formed companies can either be in Chinese or Portuguese or both. When using both languages, an English name may also be added. However, if only one of the official languages is used, no English name is allowed. Investors should also ensure that the name in all languages used must have a similar meaning. For Branch Offices, the name should be exactly the same name as that of the parent company. However, the word "BRANCH" is an option to use.
3. Original application forms may be obtained from IPIM or the Commercial Registry Office. The fee for every application is Mop$55 and will be valid for 60 days (Renewable). According to law, it shall not take more than 10 days to process.
3. Arrange with IPIM Notary for signing Company Establishment Deed
For investment project follow by IPIM. Only when investors have supplied the necessary information below, will our colleagues arrange a time a
nd date for signing Company Establishment Deed.
Necessary document and form to submit:
1. Personal information and copy of I.D. of the Shareholders/ Directors. If the shareholder is married, spouse's I.D is required. Matrimonial Property Regimes is also needed to be reported ( Form for download)