Hong Kong's hotel tax,
in plain numbers
What 3% is charged on, what it isn't, and where to spend a winter weekend above the harbour.
This guide is for travelers comparing five-star rooms in Hong Kong. Since 1 January 2025, hotels have been subject to a 3% Hotel Accommodation Tax, after years at 0%. According to Hong Kong's Inland Revenue Department, the normal 10% service charge is not included in the calculation, while extras generally payable for the room, such as extra beds, are. On a HK$10,000 room charge, the tax is HK$300 per night. Below: how it works, visa-free basics, and the top hotels with live rates.
How much is Hong Kong's hotel tax?
The Inland Revenue Department says the Hotel Accommodation Tax moved from 0% to 3% with effect from 1 January 2025, after the Legislative Council passed the resolution on 23 October 2024. It had been 0% since 1 July 2008.
What is the 3% charged on?
It applies to accommodation charges received by hotels and guesthouses, meaning the sum payable for the room.
- Not in the calculation: the normal 10% service charge.
- In the calculation: charges beyond that 10% that are generally payable for the room, and the department's examples are extra beds, cribs and holiday or themed decorations.
Worked example: a room charge of HK$10,000 × 3% = HK$300 tax per night. The 10% service charge of HK$1,000 is separate and does not raise the tax.
Does a festive room package cost more tax?
It can. Because holiday or themed decorations generally payable for the room count as part of the accommodation charge, a Christmas-themed suite fee would be taxed at 3% too. When you compare rates, check whether the price you see includes tax and service charge, since listings differ.
Do I need a visa to visit Hong Kong?
It depends on your passport. The Immigration Department's table, last updated in August 2026 according to the page, lists these visa-free visits among others:
- 90 days: Australia, Canada, Japan, Malaysia, New Zealand, Singapore, South Korea, United States (except diplomatic passports)
- 180 days: British citizens
- 30 days: Indonesia, Thailand
- 14 days: Philippines, and India with pre-arrival registration
Visitors must have adequate funds for their stay and, unless going on to the Chinese Mainland or Macao, hold onward or return tickets. Check the full table for your nationality.
Where should I stay for a luxury trip?
Tsim Sha Tsui gives you the classic skyline view across Victoria Harbour. Central and Admiralty put you among the top restaurants, shopping and the Peak Tram area. West Kowloon is close to the cultural district and offers high-floor views. Winter is one of the most comfortable times to walk the city, so harbour-view rooms around Christmas and New Year fill early.
Where this information comes from
We checked these official pages on November 9, 2026. Rules can change, so please confirm before you travel:
- Hong Kong Inland Revenue Department — Hotel Accommodation Tax
- Hong Kong Immigration Department — Visit visa and entry permit requirements
🏨 Five-star hotels in Hong Kong (live Agoda rates) (14)
Five-star only, ranked by nightly price. Live Agoda rates for 2 adults, taxes and fees included, checked 2026-11-09 — confirm the live rate on Agoda.
🌃 Where to stay in Hong Kong
🥟 Worth planning around
❓ Frequently asked questions
What is the hotel tax in Hong Kong?
The Hotel Accommodation Tax is 3%, in effect from 1 January 2025, according to the Inland Revenue Department.
Is the 10% service charge taxed?
The department says the normal 10% service charge is not required to be included in the calculation of the tax.
Are extra beds included?
Yes. Charges on top of the 10% service charge that are generally payable for the room, such as extra beds, cribs and holiday or themed decorations, are part of the accommodation charge.
How long can I stay in Hong Kong without a visa?
It depends on your passport. The Immigration Department lists 90 days for countries including the United States, Australia, Japan and South Korea, and 180 days for British citizens. Check its table for your nationality.
Some links are Agoda affiliate links; we may earn a commission at no extra cost to you. Hotel rates were checked on Agoda and change often. Tax and entry details are summarized from Hong Kong government pages as of November 9, 2026 — please confirm before you travel.