※ 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.