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 subject to the tax and 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.

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.
Note

The tax on lodging can be calculated at the rate of 3.5% (instead of $3.50 per overnight stay) if an accommodation unit is rented through a digital accommodation platform. For more details, see Billing the Tax on Lodging to an Intermediary.

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

Transaction made through a digital platform

In cases where a unit is rented through a digital accommodation platform and the person operating the platform and the person operating the establishment are both registered for the tax on lodging, only the operator of the platform must collect the tax.

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

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).

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