The Hong Kong Inland Revenue Department has announced the resumption of the collection of Hotel Accommodation Tax on 1 January 2025. From that date, the HAT is collected at a rate of 3% on the accommodation charge (room rate). The HAT was previously reduced from 3% to 0% in 2008. To further explain the collection of HAT, the Inland Revenue Department has updated the Powerpoint for the briefing session held for the industry and the Frequently Asked Questions.