With effect from 1 January 2025, the Government of the Hong Kong Special Administrative Region (Government) will impose a Hotel Accommodation Tax (HAT) at a rate of 3% of the accommodation charges received by a hotel or guesthouse. If the HAT relevant to you has not been paid, the hotel or guesthouse may collect it from you direct at check-in.
Thank you for your kind attention and cooperation.
Inland Revenue Department Government of the Hong Kong Special Administrative Region