Québec Airbnb taxation: GST, QST, lodging tax, and income tax
Short answer — Québec Airbnb taxation combines GST/QST (14.975% when revenue exceeds $30,000/yr), lodging tax (3.5%), and net rental income tax — all three regimes apply in parallel since 2023.
Everything a Québec STR owner needs to know about taxes. Mandatory registrations, available deductions, building amortization.
Renting a chalet short-term in Québec triggers three distinct tax regimes: consumption taxes (GST/QST), lodging tax, and income tax on net rental income. Here's how each works.
What is the summary tax table for Airbnb in Québec?
| Regime | Rate / threshold | Source |
|---|---|---|
| GST + QST (if revenue > $30,000/yr) | 14.975% | Revenu Québec / CRA |
| Lodging tax | 3.5% | Act T-0.3 |
| Net rental income tax | Variable (T1 + TP-1) | Revenu Québec |
| Building depreciation (CCA class 1) | 4% declining balance | CRA IT-128R |
What GST and QST taxes apply to an Airbnb in Québec?
If your short-term rental revenue exceeds $30,000/yr, you must register for GST and QST and collect 14.975% on every night. Airbnb has been collecting these taxes automatically in Québec since 2019 and remits them on your behalf if you provide your registration numbers.
What is the Québec lodging tax?
A 3.5% lodging tax applies to every tourist-residence night in Québec. Airbnb collects and remits it to Revenu Québec automatically. No action required from the owner in most cases.
How do you report Airbnb income in Québec?
You report net income (revenue minus deductible expenses) federally and provincially like any rental income. Deductible expenses include:
- Mortgage interest (but not principal)
- Municipal and school taxes
- Insurance
- Electricity, internet, cleaning, concierge
- Building depreciation (CCA class 1, 4% declining balance)
- Furniture and appliance depreciation (CCA class 8, 20%)
Can you deduct depreciation on a rental chalet?
Building depreciation reduces current-year tax but is recaptured on sale. If the sale produces a gain, the previously deducted depreciation is added back to income in the year of sale. Discuss with your accountant before claiming CCA.
Sources
- Revenu Québec — Short-term rental
- Canada Revenue Agency — IT-128R (amortization)
- Lodging Tax Act — RLRQ T-0.3
Frequently asked questions
What taxes do you pay on an Airbnb in Québec?
Three distinct regimes apply in parallel: (1) GST 5% + QST 9.975% (14.975% combined) when short-term rental revenue exceeds $30,000/yr — Airbnb collects and remits since 2019 if you provide registration numbers; (2) provincial lodging tax of 3.5% on every night, collected by Airbnb and remitted to Revenu Québec; (3) net rental income tax (federal + provincial) on revenue after deductible operating expenses.
Source: Revenu Québec — Short-term rental and tourist residence (Revenu Québec) · Lodging Tax Act (CQLR T-0.3) (LégisQuébec)
Is GST/QST mandatory for an Airbnb rental chalet?
Yes, once your short-term rental revenue exceeds $30,000 over the last 12 months (or over four consecutive quarters). You must register with the Canada Revenue Agency and Revenu Québec, collect 14.975% on every night, and file periodic returns. Airbnb can collect and remit these taxes on your behalf if you provide your registration numbers — but the legal obligation remains yours.
Source: CRA — GST/HST on short-term accommodations in Québec (Agence du revenu du Canada)
What is the Québec lodging tax?
The lodging tax is a provincial 3.5% levy on the price of every tourist-residence night in Québec, established by the Lodging Tax Act (CQLR T-0.3). It is charged on top of GST/QST. Since 2019, Airbnb automatically collects it on Québec bookings and remits it to Revenu Québec — no owner action required in most cases, but you must still file the annual return if you operate off-platform.
Source: Revenu Québec — Lodging tax (Revenu Québec)
How do you report Airbnb income in Québec?
You report net rental income (gross revenue minus deductible expenses) to the CRA (T1) and Revenu Québec (TP-1), like any rental income. Common deductions include: mortgage interest, municipal and school taxes, insurance, electricity, internet, cleaning, property management, building depreciation (CCA class 1, 4% declining balance) and furniture (CCA class 8, 20%). Keep invoices and Airbnb statements — Revenu Québec now cross-matches platform data with returns.
Source: Revenu Québec — Rental income (Revenu Québec)
Can you deduct depreciation on an Airbnb rental chalet?
Yes — building depreciation (CCA class 1, 4% declining balance) and furniture/appliance depreciation (CCA class 8, 20%) reduces current-year tax. But it's a classic trap: on resale, the previously deducted portion triggers recapture added to income in the year of sale (at 100% for the recaptured amount). Discuss with your accountant before claiming CCA — sometimes it's better not to claim if you plan to sell within 5 to 10 years.
Source: Canada Revenue Agency — IT-128R (capital cost allowance) (Agence du revenu du Canada)