Local Airbnb rules2026 22 sources cited

Is Airbnb Legal in Niagara Falls? 2026 Rules, Permits & Taxes

Q: Is Airbnb legal in Niagara Falls?

Yes, but only as a licensed vacation rental unit in the Tourist Commercial, General Commercial or Central Business zones, or as a licensed bed and breakfast where the owner lives on site. Vacation rental units are not permitted in residential areas.

Q: Do I need a permit or licence for Airbnb in Niagara Falls?

Yes. Owning, operating or advertising a vacation rental unit without a current valid City business licence is prohibited, and the licence number must appear on every listing.

Q: How much is the Niagara Falls vacation rental licence?

$500 for a new licence or a change of ownership and $250 a year to renew, in Canadian dollars, both including the fire inspection fee. Licences expire on 30 April each year.

Q: Can I rent a home I don't live in?

Yes, as a vacation rental unit, but only in the Tourist Commercial, General Commercial and Central Business zones, with at most three bedrooms. The licence is issued only to the registered owner.

Q: Can I run an Airbnb in my house in a residential neighbourhood?

Not as a vacation rental unit. An owner who lives on site can hold a bed and breakfast licence with up to three guest bedrooms, and a pilot for owner-occupied rentals closed to applications on 30 September 2026 while Council decides whether to continue it.

Q: How long can guests stay at a Niagara Falls vacation rental?

The vacation rental unit licence covers whole-home rentals of 28 consecutive days or less. A unit is limited to three bedrooms and must provide two on-site parking spaces.

Q: Does Airbnb collect hotel or accommodation tax in Niagara Falls?

Airbnb collects HST for hosts who are not registered, but its Canada tax page does not list Niagara Falls among the places where it collects a municipal accommodation tax. The City requires operators to register for, collect and remit its 4% tax through the ORHMA portal.

Q: How much tax do guests pay on an Airbnb stay in Niagara Falls?

13% HST plus the 4% municipal accommodation tax, about 17% together, and the municipal tax rises to 5% on 1 April 2027. The City states that HST is also charged on top of the municipal tax.

Q: What is the fine for operating without a licence in Niagara Falls?

In court, up to $50,000 for a first offence and up to $100,000 for each later offence. The City can also issue administrative penalties of $1,000 a day.

Q: Do I have to show my licence number on my Airbnb listing?

Yes. The licence number must be on all advertising, listings, invoices and contracts, and the address, owner name and expiry date must match the licence, or the listing can be removed and reservations cancelled.

Airbnb is legal in Niagara Falls only with a City vacation rental unit licence ($500, then $250 a year) in a tourist or commercial zone; renting a home in a residential zone is illegal, with court fines up to $100,000.^1,6,9,10

Source: AirROI Reviewed by Jun Zhou, Founder @ AirROI Rules checked October 17, 2026

From 20 official sources and 2 Airbnb help pages. Not legal advice.

The short answer

Niagara Falls Airbnb Rules in Brief

A whole-home rental of 28 consecutive days or less needs a City vacation rental unit licence: $500 for a new licence, $250 a year to renew, expiring each 30 April.
Allowed only in the Tourist Commercial, General Commercial and Central Business zones, with at most three bedrooms, two on-site parking spaces and $2,000,000 of liability insurance.
Owning and operating a vacation rental unit in a residential zone is illegal; court fines run up to $50,000 for a first offence and $100,000 for each later one.
Guests pay 13% HST, which Airbnb collects, plus a 4% municipal accommodation tax that the host collects and remits (5% from 1 April 2027).

Browse the live Niagara Falls Airbnb market Search by revenue, occupancy and neighborhood on an interactive map See Every Niagara Falls Listing

Revenue, occupancy and nightly rates are in the Niagara Falls Airbnb market report .

At a glance

Niagara Falls Airbnb Rules at a Glance

Licence required: Yes
Taxes on a stay: 17%
Fine for hosting without a permit: Up to C$100,000
Listings showing a permit number: 0%
Next rule change: December 2026

Listing figures: AirROI, 12 months to September 2026. A number on a listing doesn't prove the permit or licence is valid, and a missing one doesn't prove there is none.

The rules in brief

The rules a Niagara Falls host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.

Niagara Falls Airbnb Rules at a Glance
Topic	Rule
Permit	Licence fee: $500 new, $250 a year to renew⁹
Who can host	No need to live in the home^6,14
Where	Whole-home rentals only in three commercial zones^4,6,10
Minimum stay	A vacation rental unit is a whole-home rental of 28 days or less¹
Guests	Maximum three bedrooms; guest numbers follow the Building Code^1,4,6
Listing display	Licence number on every listing and document^1,10
Platforms	Advertising an unlicensed unit is an offence^1,6
Safety	Smoke and carbon monoxide alarms, tested after each vacancy¹⁰
Insurance	$2,000,000 commercial liability insurance^1,6
Neighbours	A responsible person within one hour, day or night¹

Your home

Can You Host an Airbnb in Niagara Falls? It Depends on the Home

Whether you can host in Niagara Falls turns on whose home it is and whether you live there.

Your own home in a residential neighbourhood, rented whole while you are away

Not allowed

A vacation rental unit is not permitted in a residential zone, and the owner-occupied pilot required the owner to be present, so renting the whole home while away is illegal there. Court fines start at up to $50,000 for a first offence.^5,6,11

A room or suite in the home where you live

Allowed with conditions

Allowed with a bed and breakfast licence if the owner lives on site and is present during stays, with at most three guest bedrooms and in a zone that allows the use. The owner-occupied short-term rental pilot, for a self-contained unit, closed to applications on 30 September 2026.^7,14

A second home or investment property

Allowed with conditions

Allowed only as a licensed vacation rental unit in the Tourist Commercial, General Commercial or Central Business zones, with at most three bedrooms, two parking spaces and $2,000,000 of liability insurance. The licence costs $500 and then $250 a year.^1,4,6,9

A secondary suite or additional dwelling unit on the property where you live

Not allowed

The owner-occupied pilot allowed this under a cap of 100 licences, but applications closed on 30 September 2026 and Council will decide whether to continue the program. If it is discontinued, existing licence holders may continue and no new licences are issued.^7,13

A home or apartment you rent as a tenant

Not allowed

The City issues a vacation rental unit licence only to the registered owner of the property, so a tenant cannot license a rental of the home they rent.^1,10

Permit

Do You Need a Permit for Airbnb in Niagara Falls?

Yes. Short-term rental hosts in Niagara Falls need the vacation rental Unit business licence from the City of Niagara Falls, Business Licensing. It costs C$500 in the first year (A one-home host pays $500 for the first licence and $250 each year to renew, in Canadian dollars. Liability insurance and the municipal accommodation tax are separate.) and C$250 a year to renew.^1,6,9,10

Who needs it: The registered owner of any house or dwelling unit rented whole for 28 consecutive days or less in Niagara Falls, including rentals booked through Airbnb or Vrbo. An owner who lives on site and is present during stays needs a bed and breakfast licence instead.^1,6,9,10
Issued by: City of Niagara Falls, Business Licensing
Valid for: Expires on 30 April every year; the City mails a renewal notice before the renewal date. The licence is not transferable, so a new owner applies as for a first licence.
On listings: The number must appear on every listing
Platform checks: The City requires the licence number, full address, owner name and expiry date in a listing to match the licence exactly; a mismatch can lead to the listing being removed or reservations being cancelled.

Fees

Fees
Fee	Amount	When
New licence or change of ownership$500, including the fire inspection fee; also charged when the property changes owner, because the licence cannot be transferred.	CA$500	one-time
Annual renewal$250 a year, including the fire inspection fee; licences expire on 30 April.	CA$250	annual

Who qualifies

The property must be in a Tourist Commercial (TC), General Commercial (GC) or Central Business (CB) zone; vacation rental units are not permitted in residential areas.
The licence is issued only to the registered owner of the property, who must be at least 18 and provide proof of ownership.
A maximum of three bedrooms, with guest numbers limited to the occupancy set under the Building Code.
Two on-site parking spaces, which may be in tandem, and a parking management plan.
Commercial general liability insurance of at least $2,000,000 for the term of the licence.
No outstanding fines, penalties or property taxes owing to the City on the property.
A designated responsible person who can attend the property within one hour, day or night.

How to apply

Confirm the property is zoned Tourist Commercial, General Commercial or Central Business, using the City's map of permitted locations or the zoning section (pbd@niagarafalls.ca, 905-356-7521 ext. 4330).
Gather government-issued ID, the property deed or transfer, a certificate of commercial liability insurance, a site plan, a floor plan, a parking management plan, the municipal accommodation tax paperwork and a fire inspection, plus a building inspection if the property was renovated.
Email the completed vacation rental unit application form to businesslicensing@niagarafalls.ca (905-356-7521 ext. 4283) and pay the $500 fee.
Register with the City for the municipal accommodation tax, then use the ORHMA portal login the City sends to remit the tax each quarter.
Post the licence number on every listing, invoice and contract, and display the licence at the property.

Applications go through the City of Niagara Falls, Business Licensing application portal .

Permit rules

A City licence is required for a vacation rental unit: Owning or operating a vacation rental unit in Niagara Falls without a current valid City licence is prohibited. The by-law also bars anyone from advertising, promoting or brokering an unlicensed unit.^1,5 Applies to: Vacation rental units · In force since May 11, 2021
Licence fee: $500 new, $250 a year to renew: The City's Schedule of Fees sets $500 for a new vacation rental unit licence or a change of ownership and $250 for the annual renewal. Both amounts include the fire inspection fee.⁹ Applies to: Vacation rental units
Licences expire on 30 April each year: A vacation rental unit licence runs to 30 April and is renewed every year. A change in the ownership of the property is treated as a new application at the full fee, not as a renewal.^1,10 Applies to: Vacation rental units
Licence number on every listing and document: The City-issued licence number must be posted on all advertising and listings, and on any invoice, contract or receipt for the rental. The licence itself must be displayed at the property.^1,10 Applies to: Vacation rental units
Listing details must match the licence exactly: The licence number, full address including any unit number and postal code, owner name and expiry date shown in a listing must match the licence. A mismatch can lead to the listing being removed or the reservations being cancelled.¹⁰ Applies to: Vacation rental units
Advertising an unlicensed unit is an offence: Advertising, promoting, brokering or offering a vacation rental unit for rent without a current valid licence is prohibited, including on a brokerage platform.^1,6 Applies to: Vacation rental units

Who can host

Who Can Host an Airbnb in Niagara Falls, and Where

Ontario state law applies on top of Niagara Falls's own rules: the Ontario short-term rental regulations page covers the state licence and what cities and counties can and can't regulate.

Whole-home rentals only in three commercial zones: Vacation rental units are allowed only in the Tourist Commercial (TC), General Commercial (GC) and Central Business (CB) zones, and owning and operating one in a residential zone is illegal. The City's handbook notes that some zoning exceptions apply.^4,6,10 Applies to: Vacation rental units
Two on-site parking spaces: Zoning By-law 79-200 requires two parking spaces for a vacation rental unit, which may be provided in tandem, and the licence application includes a parking management plan.^4,6 Applies to: Vacation rental units
No need to live in the home: A vacation rental unit is a rental where the owner does not live, so there is no principal-residence requirement. An owner who lives on site and is present during stays uses a bed and breakfast licence instead.^6,14 Applies to: Vacation rental units
Only the registered owner can hold the licence: The City issues a vacation rental unit licence only to the owner of the property, who supplies proof of ownership and must be 18 or older. A tenant cannot license a home they rent.^1,10 Applies to: Vacation rental units
Bed and breakfast: the owner must live on site: A licensed bed and breakfast is the route for an owner who lives in the home. The owner must be present during stays, and the bed and breakfast may have at most three guest bedrooms, in zones that allow the use.¹⁴ Applies to: Bed and breakfasts
Owner-occupied rental pilot closed to applications on 30 September 2026: A 14-month pilot, started in August 2025, allowed a licensed owner-occupied short-term rental of a self-contained unit on the property of the owner's principal residence in specified residential zones, with the owner present, at least 150 metres from another such rental and capped at 100 licences. Applications closed on 30 September 2026 while Council decides whether to continue it.^5,7,11,13 Applies to: Owner-occupied short-term rentals · In force since August 2025

Operating rules

Operating Rules for Niagara Falls Short-Term Rentals

A vacation rental unit is a whole-home rental of 28 days or less: The licensing by-law defines a vacation rental unit as a detached dwelling or dwelling unit available for rent in its entirety for 28 consecutive days or less. Bookings of that length trigger the licence.¹ Applies to: Vacation rental units
Maximum three bedrooms; guest numbers follow the Building Code: A vacation rental unit may have at most three bedrooms. The number of guests is limited to the maximum occupancy set by the City's Chief Building Official, which the rental agreement must state.^1,4,6 Applies to: Vacation rental units
$2,000,000 commercial liability insurance: Applicants and licence holders must show a certificate of insurance with commercial general liability cover of at least $2,000,000 for the term of the licence, with 30 days' written notice to the City before cancellation.^1,6 Applies to: Vacation rental units
A responsible person within one hour, day or night: Every licensed unit has a designated responsible person, aged 18 or over, who must be available around the clock and attend the property within one hour of being contacted by the City.¹ Applies to: Vacation rental units
Renter's Code and noise notice for every guest: The rental agreement must tell guests about the City's Noise By-law, and the operator must give each renter a copy of the Renter's Code, which sets out behaviour expectations and warns against causing a disturbance.¹ Applies to: Vacation rental units
Smoke and carbon monoxide alarms, tested after each vacancy: The owner must install smoke and carbon monoxide alarms as the Ontario Fire Code requires, provide the manufacturer's instructions for each alarm, test each alarm after every vacancy and replace a faulty alarm immediately.¹⁰ Applies to: Vacation rental units
Posted emergency procedures and exit floor plan: The Fire Department requires emergency procedures and a floor plan showing the exits from each floor to be posted where guests can see them, and the licence conditions require fire safety instructions showing bedrooms, alarms, extinguishers and exits.^1,10 Applies to: Vacation rental units
Fire Chief confirmation before the licence is issued: Applicants submit confirmation from the Fire Chief, dated within the previous 60 days, that the premises comply with the Fire Protection and Prevention Act. The cost of the fire inspection is included in the licence fee.^1,9 Applies to: Vacation rental units
Carbon monoxide alarms on every storey from 2026: Under the Ontario Fire Code a house with a fuel-burning appliance, fireplace or attached garage needs a carbon monoxide alarm beside each sleeping area and, from 1 January 2026, on every storey including those without bedrooms. Building owners are responsible for compliance.²⁰ In force since January 1, 2026
Keep guest and pricing records for two years: Operators must keep, for two years and ready for the City on request, the number of nights rented, the nightly and total price charged for each rental and the rental type.^1,10 Applies to: Vacation rental units
Three violations in a year cost the licence: The City refuses or revokes a vacation rental unit licence where three valid violations or convictions occur at the property within one year, and no one may apply for a licence for that property for six months afterwards.¹ Applies to: Vacation rental units
Enforcement is on a complaint basis: The City enforces the vacation rental unit rules when it receives a complaint, which anyone can file through an online form, by phone (905-356-7521) or by email. Its licensed-property lists let neighbours check whether a rental is licensed.^6,14 Applies to: Vacation rental units

Taxes

How Much Are Airbnb Taxes in Niagara Falls?

About 17% on the room rate: 13% HST plus the 4% municipal accommodation tax, slightly more where HST is also charged on the 4% tax. The accommodation tax rises to 5% on 1 April 2027.

17% in all

How the 17% on a Niagara Falls stay splits between the taxes in the table below

Median nightly rate, booked nights: US$145
Taxes on that night (17%): US$25
Guest pays, before Airbnb and cleaning fees: US$170

How Much Are Airbnb Taxes in Niagara Falls?
Tax	Rate	Collected by
Harmonized Sales Tax (HST) 13% of the listing price, including cleaning fees, for stays of 30 nights or fewer; the City notes HST is also charged on top of the municipal accommodation tax	13%^8,17,19,21	Airbnb
Municipal Accommodation Tax (MAT) 4% of the total room rate from 1 April 2026, rising to 5% on 1 April 2027; before April 2026 a flat amount per night applied ($5 for unrated properties)	4%^3,6,8,21	Host

Total on a stay 17% · Airbnb and the host

At Niagara Falls's median booked rate of US$145 a night, the taxes collected on a booking come to about US$25 a night.

What the host still handles

The municipal accommodation tax with the City (registration form), then remit it through the ORHMA online portal each quarter, by the end of April, July, October and January, filing a return even when no tax was collected.
A GST/HST account once taxable sales exceed the $30,000 small supplier limit over four consecutive calendar quarters; Airbnb collects HST for hosts who are not registered.
The City vacation rental unit licence before renting.^{3,8,17,18,19,21}

Fines

How to Avoid Airbnb Fines in Niagara Falls

Fines in Niagara Falls fall on hosting without the vacation rental Unit business licence, or outside the rules above. With it in hand and the rules followed, none of the fines below apply.

Court fines for a vacation rental unit offence run up to $50,000 for a first offence and up to $100,000 each time for a second or later offence. Owning and operating a unit in a residential zone, or advertising one on a brokerage platform without a licence, is an offence.^1,6
The City can also issue administrative penalties of $1,000 for each day an unlicensed vacation rental unit is operated or advertised, charged once per day of a continuing contravention.^2,6
Three valid violations or convictions at a property within one year lead to refusal or revocation of the licence, with no new application for that property for six months.¹

Changes

What's Changed in Niagara Falls's Airbnb Rules, and What's Next

2 changes are scheduled after October 20, 2026; the most recent rules are listed first.

April 1, 2027 Upcoming
Municipal accommodation tax rises from 4% to 5%
The City's accommodation tax moves from 4% to 5% of the total room rate on 1 April 2027, under By-law 2025-072.^3,8
December 2026 Upcoming
Council report on the owner-occupied rental pilot
City staff are scheduled to report to Council in December 2026 on licences issued, concentration, complaints, fines and the effect on housing before Council decides whether the pilot continues. If it is discontinued, existing licence holders may keep operating and no new licences are issued.^7,13
September 30, 2026
Owner-occupied rental pilot closes to applications
The deadline to submit a completed owner-occupied short-term rental application was 30 September 2026, and the City is no longer accepting applications.⁷
June 1, 2026
Accommodation tax remittances move to the ORHMA portal
Tax for overnight stays on or after 1 June 2026 is remitted through an online portal run by the Ontario Restaurant Hotel & Motel Association, which is also the contact for remittance questions.⁸
April 1, 2026
Accommodation tax becomes 4% of the room rate
The tax changed from flat per-night amounts (for example $5 for unrated properties) to 4% of the total room rate on 1 April 2026.^3,8
January 1, 2026
Carbon monoxide alarms required on every storey
Changes to the Ontario Fire Code require carbon monoxide alarms on every storey of a home with a fuel-burning appliance, fireplace or attached garage.²⁰
August 2025
Owner-occupied rental pilot opens
The City began accepting applications for owner-occupied short-term rentals in residential areas, a 14-month pilot capped at 100 licences.^7,13
July 8, 2025
Council approves owner-occupied rentals in residential areas
Council approved Official Plan Amendment 180 and Zoning By-law 2025-032 on 8 July 2025 to allow owner-occupied short-term rentals in residential areas, and amended the licensing by-law (By-law 2025-033) to license them.^5,12

Listing data

What Niagara Falls's Listings Show

AirROI, a short-term-rental data firm, counted 1,140 active Airbnb listings in Niagara Falls over the 12 months to September 2026. 0% of them displayed a permit, licence or registration number.

Minimum stay set on Niagara Falls listings

Share of active listings by the shortest stay they accept

65%

25%

<1%

Minimum stay in numbers

Minimum stay set on Niagara Falls listings
Shortest stay accepted	Share of listings
1 night	65%
2 nights	25%
3 nights	2%
4–6 nights	1%
7–29 nights	7%
30+ nights	<1%

What officials report

103: Vacation rental units on the City's licensed list · as of October 2026The City's public list of licensed vacation rental units showed 103 entries in October 2026.¹⁵
16: Owner-occupied short-term rentals licensed in the pilot · as of October 2026The City's public list of owner-occupied short-term rentals showed 16 entries in October 2026, against a pilot cap of 100 licences.^7,16
64: Licensed vacation rental units counted by City staff · as of July 2025In July 2025 City staff reported 64 licensed vacation rental units and 56 licensed bed and breakfasts.¹²
2,300: Short-term rentals advertised on booking portals · as of July 2025City staff reported approximately 2,300 short-term and vacation rental units listed on portals such as Airbnb and Vrbo in July 2025, and stated that all unlicensed short-term accommodations in the City are operating illegally.¹²

Earnings

What Could a Niagara Falls Short-Term Rental Earn?

The rules shape the numbers: a licence that costs C$500 in the first year and taxes of 17% added to guests' bills. For a specific address, the short-term rental calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.

Estimate what a Niagara Falls home could earn

FAQ

Niagara Falls Airbnb Rules: Frequently Asked Questions

Is Airbnb legal in Niagara Falls?

Yes, but only as a licensed vacation rental unit in the Tourist Commercial, General Commercial or Central Business zones, or as a licensed bed and breakfast where the owner lives on site. Vacation rental units are not permitted in residential areas.^6,14

Do I need a permit or licence for Airbnb in Niagara Falls?

Yes. Owning, operating or advertising a vacation rental unit without a current valid City business licence is prohibited, and the licence number must appear on every listing.^1,10

How much is the Niagara Falls vacation rental licence?

$500 for a new licence or a change of ownership and $250 a year to renew, in Canadian dollars, both including the fire inspection fee. Licences expire on 30 April each year.^9,10

Can I rent a home I don't live in?

Yes, as a vacation rental unit, but only in the Tourist Commercial, General Commercial and Central Business zones, with at most three bedrooms. The licence is issued only to the registered owner.^1,6

Can I run an Airbnb in my house in a residential neighbourhood?

Not as a vacation rental unit. An owner who lives on site can hold a bed and breakfast licence with up to three guest bedrooms, and a pilot for owner-occupied rentals closed to applications on 30 September 2026 while Council decides whether to continue it.^6,7,14

How long can guests stay at a Niagara Falls vacation rental?

The vacation rental unit licence covers whole-home rentals of 28 consecutive days or less. A unit is limited to three bedrooms and must provide two on-site parking spaces.^1,4,6

Does Airbnb collect hotel or accommodation tax in Niagara Falls?

Airbnb collects HST for hosts who are not registered, but its Canada tax page does not list Niagara Falls among the places where it collects a municipal accommodation tax. The City requires operators to register for, collect and remit its 4% tax through the ORHMA portal.^6,8,21

How much tax do guests pay on an Airbnb stay in Niagara Falls?

13% HST plus the 4% municipal accommodation tax, about 17% together, and the municipal tax rises to 5% on 1 April 2027. The City states that HST is also charged on top of the municipal tax.^3,8,19

What is the fine for operating without a licence in Niagara Falls?

In court, up to $50,000 for a first offence and up to $100,000 for each later offence. The City can also issue administrative penalties of $1,000 a day.^2,6

Do I have to show my licence number on my Airbnb listing?

Yes. The licence number must be on all advertising, listings, invoices and contracts, and the address, owner name and expiry date must match the licence, or the listing can be removed and reservations cancelled.^1,10

Can a tenant list a Niagara Falls home on Airbnb?

No licence is issued to a tenant. The vacation rental unit licence goes only to the registered owner of the property, who must provide proof of ownership.^1,10

What safety rules apply to a Niagara Falls Airbnb?

Smoke and carbon monoxide alarms under the Ontario Fire Code, Fire Chief confirmation, a posted exit floor plan and $2,000,000 of commercial liability insurance. From 1 January 2026 a house with a fuel-burning appliance, fireplace or attached garage needs a carbon monoxide alarm on every storey.^1,10,20

How many Niagara Falls Airbnbs are registered?

Vacation rental units on the City's licensed list: 103 as of October 2026¹⁵. In AirROI's listing data, 0% of the 1,140 Niagara Falls Airbnb listings active in the 12 months to September 2026 displayed a permit, licence or registration number. A number on a listing shows the host entered one; it doesn't confirm the permit is valid.

How much does an Airbnb make in Niagara Falls?

The average Niagara Falls listing earned US$21,200 in the 12 months to September 2026, according to AirROI, averaged across every active listing including those booked for only part of the year. The Niagara Falls Airbnb market report breaks it down by month, property size and neighborhood.

Method

How These Rules Were Checked

Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out. The Canada.ca pages (Canada Revenue Agency) were read from Internet Archive copies.

Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the local authority has the final word on any application.

Listing figures come from AirROI's tracking of 1,140 active Niagara Falls Airbnb listings over the 12 months to September 2026.

Sources

Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.

1. By-law 2021-57: Vacation Rental Unit and Bed and Breakfast Establishment Licensing By-law · City of Niagara Falls
2. Administrative Penalties (Non-Parking) By-law 2024-045 · City of Niagara Falls
3. Municipal Accommodation Tax By-law 2025-072 · City of Niagara Falls
4. Zoning By-law 2018-92: Vacation Rental Units · City of Niagara Falls
5. By-law 2025-033: amendment to the Licensing By-law for owner-occupied short-term rentals · City of Niagara Falls
6. Vacation Rental Units · City of Niagara Falls
7. Owner Occupied Short Term Rentals · City of Niagara Falls
8. Municipal Accommodation Tax · City of Niagara Falls
9. Schedule of Fees · City of Niagara Falls
10. Vacation Rental Unit Handbook · City of Niagara Falls
11. Owner Occupied Short-Term Rentals handbook · City of Niagara Falls
12. Report PBD-2025-43: Owner Occupied Short-Term Rentals in Residential Areas · City of Niagara Falls
13. Owner Occupied Short-Term Rentals: presentation to Council, July 8, 2025 · City of Niagara Falls
14. Bed and Breakfasts · City of Niagara Falls
15. Vacation Rental Units: licensed list · City of Niagara Falls
16. Owner Occupied Units: licensed list · City of Niagara Falls
17. GST/HST for digital-economy businesses: Overview · Canada Revenue Agency
18. Who needs to register for GST/HST · Canada Revenue Agency
19. Harmonized Sales Tax (HST) · Government of Ontario
20. Carbon monoxide safety · Government of Ontario
21. Tax collection and remittance by Airbnb in Canada · Airbnb Help Centre
22. Ontario: laws and regulations for hosts · Airbnb Help Centre