About Hotel Room Tax

Hotel Room Tax (HRT) applies to short-term (less than one month) and overnight accommodation by operators who offer four or more units of accommodation.

The HRT rate is 8% of the accommodation purchase price. You charge HRT on the full purchase price, which is the total amount a guest pays for the right to use the accommodation, including any additional charges for extra beds, cots, cribs, linens and pets, but excluding the Goods and Services Tax (GST).

When a room or suite is rented to a tenant or guest as their residence for over a continuous one-month period, HRT does not apply. HRT also does not apply to accommodation sold for $30 or less per day, or $210 or less per week. (See Hotel Room Tax Exemptions for other situations when HRT does not apply.)

When a room or suite is rented to a tenant or guest on a daily basis, HRT will be collected. If it turns out the tenant or guest will be renting for more than 30 days, HRT will be refunded after the 30th day.

If you offer or sell four or more units of taxable accommodation at any time, you need to register as an operator under the Hotel Room Tax Act, and charge and send in tax on your sales of accommodation.

Registered operators in certain areas of the province are also required to charge a Municipal and Regional District Tax of up to 2% of the purchase price of accommodation.

For more detailed Hotel Room Tax information, please see: