Hong Kong's Inland Revenue Department has launched electronic filing options for Hotel Accommodation Tax returns from 1 April 2026, allowing hotels to either download e-fillable forms for postal submission or complete and submit returns entirely online using digital signatures through the iAM Smart+ app.

RF Report

The Hong Kong Inland Revenue Department (IRD) has introduced electronic completion and filing of Hotel Accommodation Tax returns, effective 1 April 2026.

In addition to the existing paper returns, starting from 1 April 2026, hotels may choose to download an e-fillable return from GovHK (www.gov.hk) (Home > Business & Trade > Government Form Catalogue > Taxes > Hotel Accommodation Tax) or via the Department’s website (Public Forms and Pamphlets > Public Forms > Hotel Accommodation Tax).

Hotels can then complete the required information electronically, print it out, have the manager sign it, and submit it by post or in person.

Alternatively, hotels may choose to complete the return electronically via GovHK and have the manager digitally sign it using the “iAM Smart+” mobile app, and submit it online immediately, without the need to print or submit a paper return.

The above electronic completion and submission services apply to the returns for the quarter ending 31 March 2026 and all subsequent quarters.