Microsoft chairman Bill Gates says that if governments want to tax Microsoft and other tech giants more they should just legislate for it to occur.

Speaking on a special edition of ABC TV's Q&A filmed at UNSW on Tuesday night, Mr Gates fielded a number of questions from audience members, with topics ranging from aid to technology.

"Mr Gates said that he was "one of those rare people who is actually for taxes" and that the last time he was asked to pay tax the total amount equated to $US6 billion taken from his account".

On the topic of tech giants being accused of setting up tax avoidance schemes, Mr Gates said he was "one of those rare people who is actually for taxes". He said he has paid a total of $US6 billion in tax.

"I feel like the services I get from the government are extremely worthwhile," Mr Gates said. "And all those tech companies as far as I know are absolutely following all the rules."