Tax on Lodging

If you operate an establishment subject to the tax on lodging in a tourism region where the tax applies, you must:

  1. register for the tax on lodging;
  2. calculate and collect the tax on lodging when renting an accommodation unit (This link will open a new window); and
  3. remit the tax on lodging you collected to us.
Agreement with Airbnb

Airbnb has agreed to collect the tax on lodging as of October 1, 2017, and remit it to us. The tax applies to rentals of accommodation units in establishments in Québec which are booked through Airbnb.

Note that hosts only offering accommodation units through Airbnb are not required to register for the tax on lodging.

To find out more, see the Entente de conformité fiscale relative à la taxe sur l'hébergement à l'égard des hôtes utilisant la plateforme « Airbnb » (available in French only).

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