Restaurant Levy

File for Restaurant Levy

This is levied on the hotels and restaurant providing or/and selling products and services to tourist / quest other than accommodation and breakfast.

These include the sale of food, beverages, alcohol, cigarettes, and laundry services among others. The applicable rate is 12% of total sales.

Restaurant Levy Rate Summary Table

CategoryDescriptionRate
Restaurants, Cafes, Bars, and Catering EstablishmentsChargeable value of services (sale of food, drinks, beverages, and catering)12%
Value Added Tax (VAT) Infrastructure Tax Excise Duty Hotel Levy Restaurant Levy Tour Operation Levy Stamp Duty Airport Service Charge Seaport Service Charge Petroleum Levy Motor Vehicle Registration Driving License Land Lease and Property Tax VAT on Digital Service Tax Guides Tax Calendar