Alberta Short-Term Rental Laws & Hotel Tax (2026)

State licence required

Yes

Next rule change

Dec 31, 2026

The laws in brief

Who needs it

Hosts in Calgary, Edmonton and Canmore, each of which requires a municipal business licence for a short-term rental. Alberta issues no provincial host licence; hosts who take payment from guests themselves also register for the tourism levy with Tax and Revenue Administration (TRA).^5,8,10,11,14

Issued by

The municipality, for example the City of Calgary, the City of Edmonton or the Town of Canmore

Valid for

Renewed on a schedule set by each municipality: Calgary and Canmore licences run for a year, and Edmonton sells one-year and two-year licences.

Processing

Canmore quotes up to 10 business days for a complete application.

On listings

The number must appear on every listing

Platform checks

Calgary, Edmonton and Canmore each require the licence number in advertising, and Calgary licenses platform companies such as Airbnb for $3,000 a year.

Fees

Who qualifies

• Calgary: the owner, or someone the owner authorizes, applies; the property must pass a fire inspection, carry at least $2 million of liability insurance and not be designated affordable housing.
• Calgary: a primary residence licence needs proof that the home is the host's main dwelling; a non-primary licence covers a home the host does not live in.
• Edmonton: one licence for each dwelling, whether or not the host lives there, with a completed operational plan for guest management.
• Canmore: the property must already be approved as a tourist home under the Land Use Bylaw, with one licence per unit.
• Condominium and homeowner association bylaws can ban short-term rentals, and the host must check them before applying.

How to apply

1. 1 Check that the municipality allows short-term rentals on your property: Canmore allows them only at approved tourist homes, and condominium or homeowner association bylaws may ban them.
2. 2 Apply for the municipal business licence: Calgary online with a myID account at apply.calgary.ca, Edmonton online by choosing the Home-Based Business licence type, Canmore through the Business Registry at businessregistry@canmore.ca.
3. 3 In Calgary, upload the fire safety plan and insurance and pass the Calgary Fire Department inspection before the licence is issued; in Edmonton, submit the operational plan for guest management.
4. 4 Put the licence number in every advertisement.
5. 5 If you take any payment from guests yourself, register for the tourism levy through the Alberta TRACS portal.

Permit rules

Calgary, Edmonton and Canmore each require a business licence

Each of the three largest markets requires a municipal business licence for a short-term rental, and the licence number must appear in the advertisement.^5,10,14 Applies to: Calgary, Edmonton, Canmore

Platforms that take payment collect the levy

Online brokers such as Airbnb must register for the tourism levy, and those that collect or facilitate payment from the guest collect, report and remit it.^1,17 In force since October 1, 2024

Calgary: licence number in every advertisement

A Calgary host must include the business licence number in any advertising for the short-term rental.⁷ Applies to: Calgary

Calgary: platform companies pay a $3,000 licence

Short-term rental companies such as Airbnb and Vrbo hold a Calgary business licence costing $3,000 a year and work with the City on enforcement.^7,8 Applies to: Calgary · In force since April 1, 2025

Edmonton: a business licence for each dwelling

Edmonton requires a Residential Rental Accommodation (Short-Term) business licence for each dwelling, whether or not the host lives there, and the number must appear in every advertisement.¹⁰ Applies to: Edmonton

Canmore: licence number in every advertisement

Each tourist home needs its own Canmore business licence ($150 a year), and the number must appear in all advertising, including on rental platforms.^13,14 Applies to: Canmore

Calgary: primary and non-primary residence licences

Calgary licenses short-term rentals as either a primary residence or a non-primary residence, so a host can list a home they do not live in under a non-primary licence.^6,7 Applies to: Calgary · In force since April 1, 2025

Calgary: no licences for affordable housing units

Calgary does not issue a short-term rental business licence to a home designated as affordable housing.⁷ Applies to: Calgary · In force since April 1, 2025

Calgary: condominium bylaws must allow short-term rentals

Calgary no longer requires condo board consent, but an applicant in an apartment or condominium may need to confirm that the condominium bylaws permit short-term rentals.^5,7 Applies to: Calgary · In force since April 1, 2025

Edmonton: check condominium and association bylaws first

Some condominium and homeowner association bylaws do not allow short-term home rentals, and the host must check them before applying for the licence.¹⁰ Applies to: Edmonton

Edmonton: four or more sleeping units need a development permit

A host who rents out 4 or more sleeping units separately in one building needs a Development Permit and a Building Permit as well as the business licence.¹⁰ Applies to: Edmonton

Canmore: tourist homes only in a few districts

Canmore's Land Use Bylaw allows tourist homes only in specific districts, and few residential districts qualify; the property also needs a development permit as a tourist home.¹² Applies to: Canmore

Canmore: no new tourist homes since March 2025

Canmore removed tourist homes as a permitted use on 11 March 2025. Existing tourist homes keep their status, but a residential property cannot be converted to one and new ones cannot be built, with possible exceptions.¹³ Applies to: Canmore · In force since March 11, 2025

Canmore: ordinary homes cannot be listed on Airbnb

A Canmore dwelling that is not a tourist home cannot be promoted on sites such as Airbnb unless it is approved and licensed as a bed and breakfast, which allows up to three rooms.¹² Applies to: Canmore

1. 1. Calgary

   City of Calgary

   Every Calgary short-term rental needs a City business licence, issued as primary or non-primary residence, and must pass a fire inspection first. Hosts carry $2 million of liability insurance and show the licence number in every ad. Open Calgary lists 3,890 licensed locations, 2,193 of them non-primary residences.^1,5,7,8,9

   • Business licence plus a fire inspection before it is issued; licence number in every ad.
   • 2026 fees: primary residence $289 new and $248 to renew; non-primary $627 new and $377 to renew.
   • Two people per room, one booking at a time, and at least $2 million of liability insurance.
   • Covers stays of up to 180 consecutive days; platforms pay a $3,000 annual company licence.

2. 2. Edmonton

   City of Edmonton

   Edmonton requires a Residential Rental Accommodation (Short-Term) business licence for each dwelling, whether or not the host lives there, and the licence number must appear in every ad. Hosts submit an operational plan for guest management and hand guests an information guide.^1,10,11

   • One business licence per dwelling; one-year licence $101, $91 to renew, or $191 for two years.
   • Short-term means 30 consecutive days or less.
   • A host on site may rent up to 2 sleeping units of 2 persons each; more needs a development permit.
   • Quiet hours 10pm to 7am; $250 noise fine under the Community Standards Bylaw.

3. 3. Canmore

   Town of Canmore, Bow Valley

   Canmore allows nightly rentals only at approved tourist homes, which the Land Use Bylaw permits in few districts, and since 11 March 2025 it no longer creates new ones. Each tourist home needs its own $150 business licence with the number in every ad, and unpermitted operators face a cease-use order and fines of $2,500, then $5,000.^12,13,14

   • Tourist homes only in permitted districts, such as the two Silvertip residential districts.
   • No new tourist homes since 11 March 2025; existing ones keep their status.
   • One business licence per unit, $150 a year, number in all advertising.
   • Tourist home property tax rate is about three times the residential rate.

What the host still handles

• A tourism levy account with Tax and Revenue Administration (TRA) through the TRACS portal if you collect full or partial payment from guests yourself, for example on direct bookings.
• A GST/HST account only once your taxable sales pass the $30,000 small supplier limit; Airbnb collects GST for hosts who are not registered.
• The municipal business licence in Calgary, Edmonton and Canmore.^1,2,3,4,16

Municipalities set the rules

Short-term rentals in Alberta are regulated by the local municipality, so a host follows the bylaws of the city, town or county where the home stands.¹⁷

Hosts who take payment themselves register for the tourism levy

Since 1 October 2024 a host who collects full or partial payment from the guest, for example on a direct booking, must register with Tax and Revenue Administration and collect, report and remit the tourism levy.¹ In force since October 1, 2024

Calgary: stays of up to 180 consecutive days count as short-term

Since April 2025 Calgary's licence covers rentals of up to 180 consecutive days that are listed with a platform, which brings medium-term rentals under the same rules.⁶ Applies to: Calgary · In force since April 1, 2025

Calgary: fire inspection before the licence is issued

A Calgary short-term rental must pass a fire inspection before the business licence is issued, and the application includes a fire safety plan showing smoke alarms, carbon monoxide detectors and exits.^5,7 Applies to: Calgary

Calgary: $2 million liability insurance

Calgary applicants must show liability insurance of at least $2 million from an insurer registered in Alberta, with the licence holder as policy holder.⁷ Applies to: Calgary

Calgary: two people per room and one booking at a time

A Calgary host cannot allow more than two individuals per room, and cannot run overlapping bookings of the dwelling, although several rooms can be rented under one reservation.⁷ Applies to: Calgary

Calgary: possible pause on new non-primary licences

Council approved a pause on new non-primary residence licences that applies only if Calgary's purpose-built rental vacancy rate falls below 2.5%. It is not in force, and it would not affect primary residence applications or existing licences.^6,7 Applies to: Calgary

Calgary: 24-hour emergency contact posted

A Calgary host posts the name, phone number and email address of an emergency contact who can be reached around the clock.⁷ Applies to: Calgary

Edmonton: short-term means 30 consecutive days or less

Edmonton treats a rental of 30 consecutive days or less as a short-term rental, whether it is an entire dwelling or rooms in a home where the host lives.¹⁰ Applies to: Edmonton

Edmonton: a host on site rents up to 2 sleeping units

A host who lives in the same residence may rent up to 2 sleeping units of 2 persons each; renting more needs a Major Home-Based Business Development Permit before the licence is issued.¹⁰ Applies to: Edmonton

Edmonton: quiet hours 10pm to 7am

Residential noise is not allowed from 10pm to 7am, and an owner who permits noise that disturbs a neighbour is subject to a $250 fine under the Community Standards Bylaw.¹⁰ Applies to: Edmonton

• Canmore: operating a tourist home as a business in an area the Land Use Bylaw does not permit is an offence with penalties of up to $10,000.¹⁴
• Canmore: a cease-use order for a dwelling rented illegally as a tourist home, with fines of $2,500 for a first offence and $5,000 for later offences.¹²
• Calgary: a $1,000 fine for each listed bylaw offence on conviction, such as too many guests per room, overlapping bookings or a missing licence number in the ad.⁷
• Edmonton: a $250 fine for an owner who permits or causes noise that disturbs a neighbour, under the Community Standards Bylaw.¹⁰
• Alberta tourism levy: a penalty may be charged for filing a return late, and interest runs on late payments.¹

1. December 31, 2026 Upcoming
   Canmore's fee waiver for converting a tourist home back to residential ends

   The Town waives the fees for changing a property from Tourist Home to Residential until 31 December 2026. A residential property cannot be rented short-term and pays the lower residential property tax rate.¹³

2. July 13, 2026
   MD of Bighorn adopts a new Land Use Bylaw

   Council adopted Bylaw 10-26 on 13 July 2026 and rescinded the previous bylaw; development applications received after that date follow the new bylaw. The update was started to address short-term rentals, among other matters, in hamlets such as Harvie Heights and Dead Man's Flats.¹⁵

3. April 1, 2026
   Alberta tourism levy rises from 4% to 6%

   The 6% rate applies to accommodation booked after 31 March 2026. Bookings made before 1 April 2026 stay at 4%.¹

4. September 9, 2025
   Edmonton council asks staff to explore more short-term rental rules

   Councillors voted against their administration's advice to add no new regulation and asked staff to explore further rules for short-term rentals. The Edmonton Journal reported in July 2026 that a council committee is due to examine short-term rentals in early 2027.^18,19

5. April 1, 2025
   Calgary changes licence types and licenses platforms

   Licences are issued as primary or non-primary residence, the definition covers stays of up to 180 consecutive days, platforms pay a $3,000 annual licence, condo board consent is no longer required and affordable housing units cannot be licensed. A pause on new non-primary licences was approved but applies only if the rental vacancy rate falls below 2.5%.^6,7

6. March 11, 2025
   Canmore ends new tourist homes

   The Land Use Bylaw was amended to remove Tourist Homes as a permitted use. In 2025 the Town also ended the personal-use declaration and began requiring one business licence per tourist home.^13,14

7. October 1, 2024
   Online brokers collect the Alberta tourism levy

   From 1 October 2024 online brokers that collect payment, and hosts who collect payment themselves, register for and remit the tourism levy.¹

Estimate what a home could earn

1. 1. Tourism levy · Government of Alberta
2. 2. About Tax and Revenue Administration · Government of Alberta
3. 3. General Information for GST/HST Registrants (RC4022) · Canada Revenue Agency
4. 4. Who needs to register for GST/HST · Canada Revenue Agency
5. 5. Operate a short-term rental · City of Calgary
6. 6. Short-term rental business licence changes · City of Calgary
7. 7. Short-term rental rules and regulations · City of Calgary
8. 8. 2026 Business Licence Fee Schedule · City of Calgary
9. 9. Short Term Rentals (open data) · Open Calgary, City of Calgary
10. 10. Short-Term Home Rentals · City of Edmonton
11. 11. Business Licence Fee Schedule (Bylaw 20002) · City of Edmonton
12. 12. Accommodation Types · Town of Canmore
13. 13. Tourist Homes · Town of Canmore
14. 14. Business Licences · Town of Canmore
15. 15. 2025-2026 Review and Update of the Land Use Bylaw · Municipal District of Bighorn No. 8
16. 16. Tax collection and remittance by Airbnb in Canada · Airbnb Help Centre
17. 17. Alberta: laws and regulations for hosts · Airbnb Help Centre
18. 18. Edmonton city staff asked to explore more regulations for short-term rentals · Global News
19. 19. Council looking into new rules to oversee lodging houses · Edmonton Journal