Global Daily Tax News, Hong Kong Legislates To Restore Hotel Tax, (Oct 28, 2024)

Lawmakers in Hong Kong have begun consideration of legislation to reinstate the hotel accommodation tax (HAT).

Since July 1, 2008, the HAT tax rate has been zero percent, down from three percent previously. Under the HAT Ordinance (HATO), the levy app ...

Lawmakers in Hong Kong have begun consideration of legislation to reinstate the hotel accommodation tax (HAT).

Since July 1, 2008, the HAT tax rate has been zero percent, down from three percent previously. Under the HAT Ordinance (HATO), the levy applies to accommodation charges payable by guests to hotel or guesthouse proprietors at a rate specified in the Schedule to the HATO.

In the 2024-25 Budget, the Financial Secretary proposed to resume the collection of the HAT at a rate of three percent with effect from January 1, 2025.