Completing and submitting quarterly Hotel Accommodation Tax Returns electronically via GovHK

In addition to the existing paper returns, starting from 1 April 2026, hotels may choose to download an e-fillable return from GovHK (www.gov.hk) (Home > Business & Trade > Government Form Catalogue > Taxes > Hotel Accommodation Tax) or via the Department’s website (Public Forms and Pamphlets > Public Forms > Hotel Accommodation Tax).  Hotels can then complete the required information electronically, print it out, have the manager sign it, and submit it by post or in person.

Alternatively, hotels may choose to complete the return electronically via GovHK and have the manager digitally sign it using the “iAM Smart+” mobile app, and submit it online immediately, without the need to print or submit a paper return.

The above electronic completion and submission services apply to the returns for the quarter ending 31 March 2026 and all subsequent quarters.  

For further details, please refer to the "Hotel Accommodation Tax Frequently Asked Questions" on the Department’s website.