Hong Kong relaunches hotel accommodation tax

14.01.2025 The Legislative Council of Hong Kong has adopted a resolution on the resumption of the collection of Hotel Accommodation Tax (hereinafter-HAT) at a rate of 3% from January 2025.

The HAT applies to living expenses paid by guests in hotels and guest houses. This tax has been effectively suspended since July 1, 2008, when the rate was reduced to 0%.
The HAT is expected to generate about $1.1 billion in annual revenue for the government. The HAT that will be collected accounts for less than 1 percent of the expenses of visitors who stay overnight in Hong Kong, and will in no way affect their choice of Hong Kong as a travel destination or their purchasing sentiment in Hong Kong.

Links to sources:
https://www.ird.gov.hk/eng/pdf/briefing_Industry_en.pdf
https://www.legco.gov.hk/yr2024/english/brief/fstb202407_20240703-e.pdf