With effect from 1 January 2025, the Government of the Hong Kong Special Administrative Region (Government) will impose a Hotel Accommodation Tax (HAT) at a rate of 3% of the accommodation charges received by a hotel or guesthouse. If the HAT relevant to you has not been paid, the hotel or guesthouse may collect it from you direct at check-in. You can find more information on HAT from the Government by the reference below.

Reference: https://www.ird.gov.hk/eng/tax/hat.htm