How much is the Quebec lodging tax in 2026?

3.5% of the nightly rate, anywhere in Quebec. The rate is set by provincial regulation and has not changed since 2019.

Does Airbnb collect the lodging tax for me?

Yes. Airbnb collects and remits the lodging tax directly to Revenu Québec for all Quebec bookings since 2017. You don't have to do anything on those nights, but you still have to collect it on direct bookings.

Quebec lodging tax — definition

Quebec lodging tax

Also known as: taxe d'hébergement · tourist tax Quebec · QST lodging tax

Quebec's lodging tax is 3.5% of the nightly rate, collected by the operator and remitted to Revenu Québec. It applies to every rental of less than 31 days, whether booked directly or through a platform (Airbnb, Vrbo, Booking collect it on your behalf, but the operator remains responsible for the remittance if the platform doesn't).

The lodging tax is separate from federal GST (5%) and provincial QST (9.975%). On a CA$200 night, total taxes are roughly CA$36 — about CA$7 lodging tax, CA$10 GST, CA$19 QST — and all appear on top of the base rate on the guest's invoice.

Airbnb, Vrbo and Booking have agreements with Revenu Québec and collect the lodging tax directly. For direct bookings (your own site, Reserver.ca), you collect and remit it via Revenu Québec form VDZ-541 or electronically.

Rental income is also taxable. If your annual revenue exceeds CA$30,000, you must register for GST/QST and charge those taxes on top.

Frequently asked questions

How much is the Quebec lodging tax in 2026?: 3.5% of the nightly rate, anywhere in Quebec. The rate is set by provincial regulation and has not changed since 2019.
Does Airbnb collect the lodging tax for me?: Yes. Airbnb collects and remits the lodging tax directly to Revenu Québec for all Quebec bookings since 2017. You don't have to do anything on those nights, but you still have to collect it on direct bookings.

Sources

Revenu Québec — Lodging tax