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1.
Q:
When will the Hotel Accommodation Tax (HAT) be imposed on hotels and guesthouses?
2.
Q:
When should the HAT return be filed?
A:
Subject to the enactment of the law, the Collector of Stamp Revenue (the “Collector”) will issue the first quarterly HAT return to the operator of hotel / guesthouse on 2 January 2025. For the subsequent quarters, the Collector will issue the quarterly HAT returns on the first working day of April, July, October and January in each year.
The manager of that hotel / guesthouse should complete and sign the quarterly HAT return and then send it to the Collector within 14 days after the quarters ending on 31 March, 30 June, 30 September and 31 December in each year.
3.
Q:
When should HAT be paid?
A:
The payer shall pay to the Collector, within 14 days after 31 March, 30 June, 30 September and 31 December in each year, the amount of HAT payable in respect of the quarters ending on those dates.
4.
Q:
How to pay HAT?
A:
The payer can send a crossed cheque made payable to “The Government of the Hong Kong Special Administrative Region” or “The Government of the HKSAR” together with the quarterly HAT return to the Collector for payment of HAT. Alternatively, he / she can request a Demand Note for payment by cash or cheque at post offices after filing the quarterly HAT return to the Inland Revenue Department in person. Daily cash payment at post offices shall be below $120,000.
5.
Q:
How to calculate HAT?
A:
The HAT is levied at the rate of 3% on all accommodation charges, which is the sum payable by or on behalf of the guests for accommodation received. However, the normal 10% service charge is exempted from HAT.
Example 1
If the room rate and 10% service charge are $1,000 and $100 respectively, the HAT is $30.00 which is calculated as below:
$1,000 × 3% = $30.00
Example 2
If the total amount of room rate and 10% service charge is $1,000, the HAT is $27.27 which is calculated as below:
$1,000 / 110% × 3% = $27.27
Example 3
If the total amount of room rate, 10% service charge and 3% HAT is $1,000, the HAT is $26.55, which is calculated as below:
$1,000 / 113% × 3% = $26.55
6.
Q:
What is the penalty for late payment of HAT or late submission of quarterly HAT return?
A:
The Collector will initiate prosecution actions in case there is late payment of HAT or late submission of quarterly HAT return.