In this paper the author summarizes the main sections of the legislation on costs and fees in civil procedure in the Macau SAR. Such a study is the best way to achieve a more coherent and systematic definition of the procedural liability in civil litigation, and in particular of the cost and fee allocation, as well as of the compensation for damages in civil procedure. According to Macau SAR legislation, the determination of procedural liability, and of court costs allocation in a particular case, depends on a significant group of circumstances. Among them are the necessity or excessiveness of expenses, the violation of the loyalty duty and the propriety of conduct during the litigation as well as who won or lost the proceedings. All of these factors must be taken together.