Airbnb HST applies to stays of 30 nights or fewer: Airbnb charges guests 5%–15% GST/HST (and QST in Quebec) on the nightly price, cleaning fee and guest fee when the host has not given Airbnb a GST/HST number; registered hosts charge and remit it themselves.
Which stays are taxable?
The digital-economy rules describe short-term accommodation as lodging in Canada occupied continuously for less than one month and costing more than $20 per night. Longer residential accommodation can be exempt when the relevant conditions are met; do not assume that all longer bookings or every accommodation service has the same tax treatment. CRA definitions.
Airbnb says that, if a host has not provided the applicable GST/HST or QST IDs, it collects and submits applicable tax on the nightly price, cleaning fee and guest service fee. It says the tax on listing price and cleaning fees does not apply to stays longer than one month. Confirm the treatment shown on the individual transaction, especially for a stay at the one-month boundary. Airbnb: Canadian taxes.
When did Airbnb start charging GST/HST?
Canada’s GST/HST rules for accommodation platform operators have applied since July 1, 2021 — the date an operator’s obligation to register and collect begins once its threshold amount is exceeded. Airbnb’s own help article states that the regulation is in effect as of July 1, 2022. CRA: accommodation thresholds.
Do hosts need to register?
Under the ordinary small-supplier rules, you generally test taxable revenue of your businesses and associates over a single calendar quarter and four consecutive calendar quarters. Qualifying short-term accommodation facilitated by a platform counts toward the host’s registration test. Do not use the amount deposited after fees as a substitute for the taxable consideration. The time at which small-supplier status ends differs for a single-quarter breach and a four-quarter breach. CRA: when to register; CRA: accommodation thresholds.
For example, a host with $24,000 of relevant taxable bookings and $8,000 of other relevant taxable business revenue in the same quarter generally exceeds the $30,000 threshold on the supply that takes the combined total over it. Determine the actual dates, associated-person supplies and tax status of the bookings to apply the test. Voluntary registration may be available earlier.
Does Airbnb collect HST for hosts?
| Situation | What to check |
|---|---|
| Host is normally registered | CRA says the host remains responsible for collecting GST/HST on taxable accommodation, including platform bookings. Give the platform the applicable registration details and check how tax is displayed and paid. |
| Host is not normally registered | CRA’s accommodation-platform rules can require the platform operator to collect tax on the booking. An operator registered under the simplified system collects under that system only when the recipient is not normally registered; a normally registered operator has different recipient rules. |
| Host also takes direct bookings | Do not assume the platform handles those bookings. Review your own registration and collection obligations separately. |
The platform’s service fee is a separate transaction from the lodging. Check whether GST/HST was actually charged on the fee and whether any credit is available; the fact that the guest paid tax does not itself create an input tax credit. CRA: who collects.
A registered host gives Airbnb their GST/HST (and, in Quebec, QST) number under Account settings > Taxes > Add tax info. The GST and HST formats are both 15 characters — 9 digits, then RT, then 4 digits; the QST format is 16 characters — 2 digits, 8 digits, then TQ, then 4 digits. Once Airbnb has the number, it stops adding GST/HST/QST on top of the booking price, and Airbnb warns that if a host has already included that tax in their base price without providing the number, it will result in higher pricing of their stays. Airbnb: Canadian taxes.
Which rate applies, and what about Quebec?
For taxable accommodation, the rate depends on the property’s location. HST on taxable accommodation in Ontario is 13%, Nova Scotia HST is 14% since April 1, 2025, and HST is 15% in New Brunswick, Newfoundland and Labrador, and PEI. GST is 5% in the other provinces and territories; separate provincial taxes can apply. CRA rates.
In Quebec, GST and QST are separate taxes, and a distinct tax on lodging can apply. Revenu Québec describes when a registered accommodation-platform operator collects lodging tax and how GST and QST are calculated in those cases; review the actual platform and payment arrangement. Revenu Québec: platform accommodation.
Other taxes Airbnb collects by province
HST of 15% in New Brunswick, Newfoundland and Labrador, and PEI is not a special Airbnb surcharge — it is the standard HST rate in those provinces for taxable supplies that are not zero-rated (zero-rated supplies are taxed at 0%). Elsewhere, Airbnb layers a provincial or municipal tax on top of the 5% GST (or lower HST), so the total on a booking depends on the property’s location and the length of stay. In Ontario, the 13% HST can be joined by a municipal accommodation tax in participating cities, typically 4%–6% for stays of 27 to 30 nights or fewer. The table below lists what Airbnb collects beyond GST/HST/QST, and the stay-length cutoff for each.
| Province | GST/HST/QST | Other tax Airbnb collects |
|---|---|---|
| Ontario | 13% HST | Municipal accommodation tax in participating cities, 4%–6%, for stays of 27–30 nights or fewer |
| British Columbia | 5% GST | 8% PST plus a 2%–3% Municipal and Regional District Tax, for stays of 26 nights or fewer; 7% PST on applicable service fees; in Vancouver, a 2.5% Major Events Municipal and Regional District Tax for stays of 26 nights or fewer, through January 31, 2030 |
| Quebec | 5% GST + 9.975% QST | 3.5% lodging tax on qualifying accommodation, for stays of 31 nights or fewer; does not apply in Nunavik, and other exceptions apply |
| Manitoba | 5% GST | 7% Retail Sales Tax, for stays of 30 nights or fewer |
| Saskatchewan | 5% GST | 6% PST, for stays of 29 nights or fewer, excluding tent or trailer sites supplied by a campground or trailer park |
| Alberta | 5% GST | 6% Tourism Levy, for stays of 27 nights or fewer |
| Nova Scotia | 14% HST | 3% Halifax Marketing Levy in Halifax, for stays of 30 nights or fewer |
| New Brunswick, Newfoundland and Labrador, PEI | 15% HST | Check the booking’s tax breakdown for any local tax |
GST/HST/QST on the listing price and cleaning fee stop applying once a stay runs longer than one month; the provincial and municipal taxes above have their own cutoffs, which vary by tax and location. Some cities add a further municipal tax on top of the provincial one. Airbnb: tax collection and remittance in Canada.
Expenses, filing and records
A normally registered host may claim input tax credits for eligible GST/HST on purchases used in commercial activities, subject to the rules and supporting documents. Cleaning, supplies and platform fees should be checked against the actual invoice; personal use and exempt activities can affect entitlement. Preserve receipts and an allocation basis where costs are shared. CRA: input tax credits.
Reconcile gross bookings, guest tax, platform-collected tax, host fees, refunds, direct bookings and bank deposits for each assigned reporting period. File the required return even for a period with no activity; see CRA: reporting requirements and the GST/HST filing guide. Property conversions or mixed personal, long-term and short-term use can have additional consequences, so investigate before changing use. If you ask an accountant for a quote, ask whether it covers one return, reconciliation of platform reports, treatment of personal use, corrections and income-tax work, and get the quote in writing rather than relying on an assumed national fee.
Sources checked October 21, 2026: CRA, Revenu Québec and Airbnb guidance linked above.