On 01 Apr 2026, hotels may submit Hotel Accommodation Tax returns electronically via GovHK or the Department’s website, with options to print and sign or digitally sign via 'iAM Smart+'. Services apply to the quarter ending 31 March 2026 and subsequent quarters.
This article was generated using SAMS, an AI technology by Timothy Loh LLP.
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Electronic Filing Mechanisms and Submission Protocols
Commencing 01 Apr 2026, hotels are permitted to download the e-fillable Hotel Accommodation Tax return from the GovHK portal or the Department’s website. The standard submission process requires electronic completion, printing, obtaining the manager’s signature, and delivering the document via post or in person.
Alternatively, hotels may utilize a fully digital workflow via GovHK, which allows for electronic completion and digital authentication using the 'iAM Smart+' mobile application. This method enables immediate online submission, eliminating the requirement for physical copies.
Scope of Application and Regulatory Resources
These electronic filing services are applicable to returns for the quarter ending 31 March 2026 and all subsequent quarters. For comprehensive guidance on compliance, reference should be made to the 'Hotel Accommodation Tax Frequently Asked Questions' available on the Department’s website.
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