Calculating and Collecting the Tax on Lodging

The tax on lodging must be collected every time an accommodation unit is rented for more than six hours per 24-hour period in an establishment that is located in a tourism region where the tax applies.

For more information on the establishments subject to this tax, see Establishments Subject to the Tax on Lodging.

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.

If you offer accommodation units for rent only through Airbnb, you are not required to register for the tax on lodging.

For more information, 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).

Operator of a digital accommodation platform

A person that operates a digital accommodation platform can voluntarily register for the tax on lodging. The person must then collect and remit the tax on lodging with respect to the rental of an accommodation unit, by means of the platform, in a sleeping-accommodation establishment in Québec subject to the tax.

For more information, refer to Information Bulletin 2017-9 (PDF, 208 KB) published by the Ministère des Finances.

Calculating the tax on lodging

The tax on lodging is usually 3.5% of the price of an overnight stay.

However, it is $3.50 per overnight stay when:

  • the accommodation unit is rented to an intermediary (a person, such as a tour operator, who rents it to another person);
  • the accommodation unit is rented from an intermediary.
Transaction made through a digital platform

The rate is 3.5% of the price of an overnight stay when an accommodation unit is rented to an intermediary through a digital accommodation platform operated by a person registered for the tax on lodging.

When the accommodation unit is rented to another person, the intermediary must collect an amount of tax corresponding to the amount of tax the intermediary paid.

For more information, see Tax on Lodging (IN-260-V).

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