The Hong Kong Hotel Accommodation Tax (HAT) is a levy of 3% on all accommodation charges at hotels and guesthouses in Hong Kong, effective from January 1, 2025. The tax is payable to the Hong Kong Inland Revenue Department (IRD). Accordingly, properties must file a HAT return.

Yes, certain exemptions apply:

1. If the accommodation charge is less than $15 per day.
2. If the accommodation is provided by a non-profit society, such as clubs, companies, schools, or associations.
3. If the hotel has fewer than 10 rooms available for guest lodging.

All hotels and guesthouses in Hong Kong, unless exempt, must comply by collecting the 3% tax on accommodation charges and submitting the taxes to the IRD.

For bookings handled through platforms like Agoda, properties should ensure they include the 3% tax in the accommodation charge. The responsibility for tax collection and filing lies with the property and is not directly facilitated by Agoda. If you have any questions, please contact our Accommodation Service Team via the Need Help? button in YCS.

Properties should consult with a tax advisor or directly contact the Hong Kong IRD for guidance regarding their obligations under the HAT framework.

Properties should contact the Hong Kong IRD or consult with a tax advisor to ensure compliance and to understand how to handle specific cases.

For bookings where Agoda handles the payment, Agoda will provide a receipt indicating the tax rate and amount applicable. This assists properties in confirming the amount of tax collected.

The 3% Hotel Accommodations Tax will be refunded to the guest if the stay does not occur. Here are some different scenarios:

• If a full refund is provided (cancellation on a refundable booking): Properties should process a full refund, including the 3% HAT.
• If a booking is cancelled with a 100% charge (cancellation on a non-refundable booking): The accommodation retains the original charge, excluding the 3% HAT, which should be refunded to the guest.
• If a booking is cancelled with partial charges: The 3% HAT should be refunded to the guest.
• If the booking is amended: The property should recalculate and apply the 3% HAT based on the new amount of the amended booking. The amendment confirmation should show the updated HAT value that has been collected.

Please contact our Customer Partner Support Team via the Need Help? button in YCS.

Please contact our Accommodation Service Team via the Need Help? button in YCS.