Restaurant Levy
File for Restaurant LevyThis 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
| Category | Description | Rate |
| Restaurants, Cafes, Bars, and Catering Establishments | Chargeable 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
Road License
Land Lease and Property Tax
VAT on Digital Service
Tax Guides
Tax Calendar