Tax on Lodging 

If you operate a hotel establishment, a tourist home, a bed and breakfast establishment, a hospitality village or an outfitting operation, you must collect the tax on lodging.

The tax on lodging finances the Fonds de partenariat touristique (tourism partnership fund) which was set up to support and promote Québec's tourism industry. The tax applies in the tourism regions in Québec that have submitted a request to that effect through their tourism association.

Depending on the tourism region, the tax is charged in one of the following ways:

• $2 per overnight stay
• 3% of the price of an overnight stay ($3 per overnight stay, when the tax is billed to an intermediary purchasing the overnight stay for supply to another party)
• 3.5% of the price of an overnight stay ($3.50 per overnight stay, when the tax is billed to an intermediary purchasing the overnight stay for supply to another party)

The tax must be collected each time a tourist accommodation unit (This link will open a new window) is rented, for more than six hours per day, in an establishment subject to the tax (This link will open a new window).

The tax does not apply to the rental of:

• campsites 
• accommodation units in an educational institution, youth hostel, or resort 
• accommodation units for six hours or fewer, or for more than 31 consecutive days

The 3% or 3.5% tax is calculated on the rental price of the overnight stay. The rental price does not include the value of any other property and services provided with the lodging.