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Taxes

Taxes

Hotel Accommodation Tax

Fluid Grids

Electronic Filing of Hotel Accommodation Tax (HAT) Return

The manager of a hotel or guesthouse should sign the completed quarterly HAT return and send it to the IRD within 14 calendar days after the quarters ending on 31 March, 30 June, 30 September and 31 December in each year. You may get more information about HAT here.

Tax Payment Methods

You can settle your tax via the Internet, by telephone, by bank ATM, by post or in person. Learn more about each method here.

Frequently Asked Questions about Hotel Accommodation Tax (HAT)

Read the most frequently asked questions and answers about HAT.

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Last revision date: April 2026