All types of food and beverage establishments outside hotels are now exempt from the government’s 5.0 percent tourism tax, including restaurants, bars and all other types of eating and drinking places with dine-in services.
The tourism-tax exemptions take effect today.
The Financial Services Bureau (DSF) issued a statement on Monday to elaborate on the exemptions. The statement noted that the newly enacted law regulating food and beverage establishments outside hotels, which takes effect today, also amends Macau’s tourism tax law. According to the amendments, all types of food and beverage establishments outside hotels are exempt from the 5.0 percent tourism tax.
The Legislative Assembly (AL) passed the government-initiated food and beverage bill in its final reading in March this year. The new law, which comes into force today, regulates the licensing and operation of all types of food and beverage establishments outside hotels.
The new Law 5/2026 simplifies and merges the licensing of all four different types of food and beverage establishments outside hotels – namely restaurants, bars, eating places, and drinking places – into a single type of licence.
Food and beverage establishments regulated by the new law are defined as business premises providing dine-in services.
The new Law 5/2026 also regulates the licensing and operation of music and dancing venues with dine-in services outside hotels, including nightclubs, discotheques, ballrooms, and cabarets.
The new Law 5/2026 replaces its predecessor promulgated in 1996.
Food and beverage establishments, as well as music and dancing venues located within hotels, are instead regulated by the current hotel law which came into force in 2022.
Moreover, the new Law 5/2026 also amends Macau’s tourism tax law, which stands at 5.0 percent. Businesses subject to the tourism tax pay 5.0 percent on the cost of services provided to their patrons.
According to the amended version of the tourism tax law, which takes effect today, services provided by all types of food and beverage establishments outside hotels are exempt from the 5.0 percent tourism tax.
Monday’s DSF statement pointed out that music and dancing venues outside hotels – including nightclubs, discotheques, ballrooms, and cabarets – regulated by Law 5/2026 are not exempt from the tourism tax.
The statement also noted that businesses subject to the tourism tax still include hotels, health clubs, saunas, massage parlours, and karaoke bars. Bars located inside hotels are also required to pay the tourism tax, the statement added.
While restaurants located within hotels are not exempt from the tourism tax under the new Law 5/2026, they remain exempt from the tax this year as stipulated by the government’s 2026 budget bill, the statement concluded.
This photo taken on Monday shows a Chinese restaurant in Taipa. – Photo: Tony Wong
