Country of Canada
Guests who book Airbnb listings that are located in the country of Canada will pay the following taxes as part of their reservation:
Hosts with Airbnb listings who aren’t registered won’t have any obligation to collect and remit the GST, HST, and/or QST on their accommodation themselves. The National law will require Airbnb to collect and remit these taxes on their behalf.
Hosts with Airbnb listings who are registered for GST, HST, and/or QST should continue to account for the GST, HST, and/or QST on their accommodation. If this applies to you, you’ll need to provide your GST, HST, and/or QST ID to Airbnb so that Airbnb won’t collect and remit these taxes on top of your accommodation price. If you self-collect GST, HST, and/or QST, please provide this information to avoid changes to your pricing.
Need more help? Find out why Airbnb is requesting your Canadian GST info. You can also find more information about GST, HST, and/or QST on the Government of Canada website.
Note: The national law doesn’t impose the tax collection obligation on Airbnb for GST-, HST-, and/or QST-registered hosts.
Please see below for more information about other taxes that Airbnb collects and remits in Canada in addition to the National GST, HST, and/or QST.
Province of Alberta
Guests who book Airbnb listings that are located in the Province of Alberta, Canada will pay the following taxes as part of their reservation:
Province of British Columbia
Guests who book Airbnb listings that are located in the province of British Columbia, Canada will pay the following taxes as part of their reservation:
Province of Manitoba
Guests who book Airbnb listings that are located in the Province of Manitoba will pay the following taxes as part of their reservation:
Province of Quebec
Guests who book Airbnb listings that are located in the province of Quebec, Canada will pay the following taxes as part of their reservation:
Province of Saskatchewan
Guests who book Airbnb listings that are located in the province of Saskatchewan, Canada will pay the following taxes as part of their reservation:
Barrie, Ontario
Starting June 1, 2019, guests who book Airbnb listings that are located in the City of Barrie, Ontario will pay the following taxes as part of their reservation:
Brockville, Ontario
Guests who book Airbnb listings that are located in the City of Brockville, Ontario will pay the following taxes as part of their reservation:
Cornwall, Ontario
Guests who book Airbnb listings that are located in the City of Cornwall, Canada will pay the following taxes as part of their reservation:
Greater Sudbury, Ontario
Guests who book Airbnb listings that are located in the City of Greater Sudbury, Ontario will pay the following taxes as part of their reservation:
Halifax, Nova Scotia
Guests who book Airbnb listings that are located in Halifax, Nova Scotia will pay the following taxes as part of their reservation:
Mississauga, Ontario
Guests who book Airbnb listings that are located in the City of Mississauga, Ontario will pay the following taxes as part of their reservation:
Ottawa, Ontario
Guests who book Airbnb listings that are located in the City of Ottawa, Ontario will pay the following taxes as part of their reservation:
Toronto, Ontario
Guests who book Airbnb listings that are located in the City of Toronto, Ontario will pay the following taxes as part of their reservation:
Municipal Accommodation Tax (MAT): 6% of the listing price and cleaning fee for reservations 30 nights or fewer for hotel listings and reservations 27 nights or fewer for all other listing types. For detailed information, please visit the Toronto Municipal Accommodation Tax website.
Waterloo Regional Tourism District, Ontario
Guests who book Airbnb listings that are located in the Waterloo Regional Tourism District (cities of Kitchener, Waterloo, Cambridge, Woolwich, Wellesley, and Wilmot only) of Ontario, Canada will pay the following taxes as part of their reservation:
Windsor, Ontario
Guests who book Airbnb listings that are located in Windsor, Ontario will pay the following taxes as part of their reservation:
Find out more about how occupancy tax collection and remittance by Airbnb works.
Note: Hosts located in these areas are responsible for assessing all other tax obligations, including provincial and municipal jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.