Tourist tax in Hong Kong A complete guide

Welcome to your comprehensive guide on navigating tourist tax in Hong Kong.
Whether you're a tourist or a host, we've got all the essentials covered with clarity to keep things simple.

Is there a tourist tax in Hong Kong?

In Hong Kong, there is a nationwide tourist tax in the form of the Hotel Accommodation Tax (HAT). This tax imposes a specific levy on short-term stays, while other regions do not charge any tourist tax. In Hong Kong, this tax is known as the Hotel Accommodation Tax (HAT)  

For tourists

Why is there a tourist tax in Hong Kong?

The tourist tax in Hong Kong, officially called the Hotel Accommodation Tax (HAT), supports local infrastructure and services that enhance your travel experience. Funds go towards maintaining tourism hotspots, improving facilities, and ensuring sustainable visitor experiences. It’s a small contribution to keep Hong Kong welcoming for millions each year.  

Always apply up-to-date rates?

What is the rate of the tourist tax in Hong Kong?

In Hong Kong, you are considered subject to the tourist tax if you stay overnight for a fee in an accommodation facility, regardless of your place of residence. This tax, known as the Hotel Accommodation Tax (HAT), is applied to the total cost of the stay for overnight services at facilities such as hotels, guesthouses, and serviced apartments, rather than a fixed per-night or per-person rate. 

Length of Stay (Continuous Nights)	Tourist tax rate
Less than 28	3 %
28 or more	0%

Always apply up-to-date rates?

Frequently asked questions from tourists

• Do I have to pay a tourist tax when staying in Hong Kong?

  Only if you’re staying for 28 days or less in paid accommodation such as hotels or guesthouses. Stays of 28 consecutive days or more are exempt  

• How much is the tourist tax in Hong Kong?

  The Hotel Accommodation Tax (HAT) in Hong Kong is applied to the total accommodation charges (room rates), excluding service charges  

• Do children have to pay the tourist tax in Hong Kong?

  Yes, the tourist tax in Hong Kong, known as the Hotel Accommodation Tax (HAT), applies to all guests staying in paid accommodation for less than 28 days, regardless of age. No age-based exemptions are specified in regulations. 

• Is the tourist tax included in the price of my accommodation?

   This depends on the provider or platform. Some may include the HAT in the booking price, while others might list it separately at checkout or on the bill. Bills must clearly state HAT or note inclusion for IRD inspection.

• What is the tourist tax used for in Hong Kong?

  The HAT supports general government revenue as part of fiscal measures, helping fund public services and infrastructure.

For hosts

Guest registration in Hongkong

Guest registration in Hong Kong isn’t governed by a single national law but varies by licensing requirements under the Hotel and Guesthouse Accommodation Ordinance (Cap. 349). For short-term rental hosts, particularly where the HAT applies, collecting guest information is often necessary for tax compliance and safety regulations. While there’s no universal mandate akin to a national address registration system, licensed hotels/guesthouses must maintain guest registers, occupied rooms reports, guest ledgers, and daily room sales reports for IRD inspections, plus long-term stay records for at least 6 years.

Don’t want to worry about remitting the correct amount of tourist tax?

That’s possible, use Trippz!

Guest registration details in Hong Kong

When registration or data collection is required, typically for all stays in licensed hotels/guesthouses, the following details are commonly collected for all guests over 15 years old, whether Hong Kong residents or international visitors:

•  Full name 
• Nationality 
• Date of arrival in Hong Kong (for non-residents), arrival transport (ship/airline), and occupation 
• Departure details including next destination and transport (for non-residents)

In some cases, Immigration Ordinance (Cap. 115) requires keepers to maintain written records for at least 12 months, inspectable by officers; platforms may request ID copies for security. Always check with your hotel or the Office of the Licensing Authority for compliance. 

Submission of the guest registration to the police in Hong Kong

Unlike some countries with centralized police reporting systems like Italy & Spain, Hong Kong does not generally require hosts to submit guest details to law enforcement on a routine basis. Instead, guest information is collected under Immigration Ordinance (Cap. 115) Section 17 for record-keeping (at least 12 months) and inspected on-site by immigration officers or police if needed, plus for HAT compliance via IRD audits. If submission is required, it’s typically handled through on-demand inspections rather than proactive reporting; timelines and methods follow licensing under Hotel and Guesthouse Accommodation Ordinance (Cap. 349). Always stay updated on requirements from the Immigration Department or Office of the Licensing Authority to avoid penalties.

Storing of guest registration in Hong Kong

Data retention periods for guest information are defined under specific ordinances: Immigration Ordinance (Cap. 115) requires at least 12 months for particulars of persons staying in hotels/guesthouses, while Hotel Accommodation Tax Ordinance (Cap. 348) mandates 6 years for accommodation records including guest registers, occupied rooms reports, guest ledgers, and daily room sales reports for IRD inspections.
As a best practice, licensed hotels/guesthouses securely store these records to cover audits, tax compliance (HAT), or immigration checks. Storage must comply with Personal Data (Privacy) Ordinance (Cap. 486) to protect guest privacy—using secure digital files or encrypted systems.  

Handling of tourist tax

• Remittance of tourist tax

  In Hong Kong, hotels/guesthouses (including those using online booking platforms) are responsible for collecting the HAT from guests. They must remit this tax to the Inland Revenue Department quarterly, within 14 days after quarter-end (31 March, 30 June, 30 September, 31 December). Providers are required to maintain accurate records and ensure timely payments to avoid penalties  

• Storing your administration for tourist tax

  Hotels/guesthouses and platforms must keep detailed records of HAT collections, including guest registers, occupied rooms reports, guest ledgers, daily room sales reports, amounts collected, and remittance dates. Retention is required for 6 years from the end of the relevant year of assessment for IRD audits and inspections. Compliance with Personal Data (Privacy) Ordinance (Cap. 486) is essential for secure storage.
  
  

• Tourist tax when renting through an online booking platform

  When booking through platforms like Airbnb or Booking.com, the HAT is collected by the hotel/guesthouse (including those using online platforms) for applicable stays. It’s the provider’s duty to ensure compliance and remit the tax to the Inland Revenue Department. As a guest, confirm whether the tax is included in your quoted price or added separately. 

• Automate tourist tax collection with Trippz

  Trippz knows the correct tourist tax rate for every region. Whether it depends on accommodation type, season, or guest age, the right rate is always applied. This removes guesswork and ensures full compliance from the start.
  
  At check-in, the tourist tax is collected automatically through our app. You no longer need to calculate amounts manually or explain the fee to your guests. Trippz gives you a clear overview for every booking, so you always know what has been charged and what still needs to be remitted. You save time, avoid errors, and stay in control. Even when managing multiple properties.  

Learn more about Trippz for hosts

• Short-term rental registration requirements

  In Hong Kong, short-term rental regulations are governed by the Hotel and Guesthouse Accommodation Ordinance (Cap. 349). Hosts offering accommodations for fewer than 28 days must obtain a hotel or guesthouse licence from the Office of the Licensing Authority, ensuring compliance with tax obligations (HAT) and safety standards. Non-compliance can lead to fines, licence revocation, or restrictions on operating your rental, so check licensing requirements or platform policies.  

Frequently asked questions from hosts

• Do I need to register my short-term rental property in Hong Kong?

  Yes, properties used for stays under 28 days require a hotel/guesthouse licence under Cap. 349 from the Home Affairs Department. You're required to collect HAT and remit it to IRD  

• What information do I need to collect from guests staying in my accommodation?

  For compliance under Immigration Ordinance (Cap. 115) and HAT, collect each guest’s full name, nationality, arrival/departure details (for non-residents), and occupation. Platforms may require ID copies for safety.
  

• Are there any differences in the registration process for Hong Kong and foreign guests?

  No, there are generally no differences in the registration process for Hong Kong residents and foreign guests in licensed hotels/guesthouses. Guest data collection under Immigration Ordinance (Cap. 115) applies uniformly for record-keeping and HAT compliance, regardless of nationality.  

• How long do I need to store the guest registration records?

  Guest records must be retained for at least 12 months under Immigration Ordinance (Cap. 115), and 6 years for HAT-related documents (registers, ledgers, sales reports) under IRD requirements.  

• What are the penalties if I don’t register my Short-Term Rental property?

  Operating without a licence under Cap. 349 can result in fines up to HK$200,000 and 2 years imprisonment on conviction; HAT non-remittance incurs penalties including 3x tax plus interest. Always check HAD/IRD for updates.  

Trippz: the authority on tourist tax

Tourist tax is set locally and rates change without warning. Trippz tracks every change and keeps the data current, which is why travel platforms and property software, including Airbnb, Booking.com and Expedia, rely on Trippz to calculate tourist tax and register guests in every market they serve.

How Trippz stays current

Trippz checks tax rules jurisdiction by jurisdiction against official municipal and national sources. When a rate or rule changes, the update happens automatically rather than on a periodic review cycle. This is the same monitoring that travel platforms and software vendors depend on to stay accurate everywhere they operate.

One tax engine, every market

Send a location, get the applicable rate, instantly and correctly calculated. Travel platforms and property software embed this calculation directly into their own product, so every booking is taxed correctly without building or maintaining a rate engine in house. It is the same logic behind every rate on this page.

Explore Trippz for Platforms

Frequently asked questions about Trippz

• How can platforms and software vendors use Trippz?

  Trippz provides tourist tax content and a ready made calculation engine through one API. Platforms and software vendors add accurate tax calculation to their product without maintaining a rate database in house. Guest registration and authority connections are available as a separate capability for those who need it.

• How does Trippz keep tourist tax rates current?

  Trippz checks the jurisdictions it covers against official sources and updates rates automatically when a city or country changes them.

  
  

• Which countries and cities does Trippz cover?

  Trippz maintains tourist tax data across a wide range of countries and cities. See the full overview in our tourist tax guides.

• Is Trippz's data and infrastructure secure?

  Yes. Trippz is SOC1 Type 2 and SOC2 Type 2 certified and GDPR compliant, so platforms and software vendors can embed tourist tax calculation without adding security or compliance risk of their own.

• Who uses Trippz for tourist tax?

  Trippz provides tourist tax data and calculation to travel platforms and property software across Europe, including Airbnb, Booking.com and Expedia. The same infrastructure that powers stays booked through the biggest platforms in travel is available to any platform or software vendor through the API.