Tourism Regions Where the Tax on Lodging Applies

The tax on lodging applies in most tourism regions in Québec. The following table shows the amont or rate in effect in each region where the tax applies.

1 Transitional rules apply following the tax increase in this region. For the details of these rules, click Tax on Lodging.

Tourism Region 

Tax on Lodging

Abitibi-Témiscamingue  $3 per overnight stay 
Baie-James $2 per overnight stay  
Bas-Saint-Laurent $2 per overnight stay  
Cantons-de-l'Est $2 per overnight stay  
Centre-du-Québec $3 per overnight stay
Charlevoix 3% of the price of an overnight stay ($3 per overnight stay, when the tax is billed to a person purchasing the accommodation unit for supply to another party)1
Chaudière-Appalaches $2 per overnight stay
Duplessis $2 per overnight stay  
Gaspésie 3% of the price of an overnight stay ($3 per overnight stay, when the tax is billed to a person purchasing the accommodation unit for supply to another party)
Îles-de-la-Madeleine  $2 per overnight stay
Lanaudière $3 per overnight stay1
Laurentides $2 per overnight stay 
Laval 3% of the price of an overnight stay ($3 per overnight stay, when the tax is billed to a person purchasing the accommodation unit for supply to another party)
Manicouagan $3 per overnight stay1
Mauricie $3 per overnight stay1
Montérégie $2 per overnight stay
Montréal 3.5% of the price of an overnight stay ($3.50 per overnight stay, when the tax is billed to a person purchasing the accommodation unit for supply to another party)
Outaouais $3 per overnight stay
Québec 3% of the price of an overnight stay ($3 per overnight stay, when the tax is billed to a person purchasing the accommodation unit for supply to another party)
Saguenay–Lac-Saint-Jean $3 per overnight stay1
Last Updated: 2013-05-01