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.
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 operators of sleeping-accommodation establishments offering accommodation units only through Airbnb 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).
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.
The tax is calculated as follows:
- 3.5% of the price of an overnight stay; or
- $3.50 per overnight stay where:
- the accommodation unit is acquired by an intermediary from a sleeping-accommodation establishment operator for the purpose of renting it to another person,
- the accommodation unit is rented from an intermediary.
However, the $3.50 per overnight stay is replaced by 3.5% of the price of an overnight stay if an operator of a sleeping-accommodation establishment supplies an accommodation unit, through a digital accommodation platform operated by a person registered for the tax on lodging, to an intermediary that acquires the accommodation unit for the purpose of renting it to another person.