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

State licence required

Yes

Next rule change

January 2027

The laws in brief

Who needs it

Anyone renting a bed, room, home, chalet or campsite to tourists for payment for 31 days or less, whether it is a principal residence, a second home or a single room, and however few nights a year it is rented.^1,3,5,30

Issued by

Corporation de l'industrie touristique du Québec (CITQ), on behalf of the Ministère du Tourisme

Valid for

12 months from issue; renew within the 60 days before the certificate expires. The registration cannot be transferred to another person.

On listings

The number must appear on every listing

Platform checks

Quebec law bars platforms from publishing an offer without the registration number and certificate expiry date, or from enabling a booking of under 32 days at an unregistered establishment, and requires them to verify the number. Airbnb asks hosts for the number, expiry date and certificate PDF, and blocks listings with expired registrations.

Fees

Who qualifies

• A signed notice of compliance (avis de conformité) from the municipality, borough or regional county municipality confirming the use does not contravene its land-use by-laws.
• Proof of ownership (deed, or municipal or school tax bill), or for a tenant the owner's authorization on the CITQ standard form.
• For a condo, the declaration of co-ownership provisions allowing tourist use or the syndicate's authorization on the standard form; owner and syndicate consents are renewed at every annual renewal from 1 September 2026.
• Proof of civil liability insurance of at least $2,000,000 per event, and exterior and interior photographs of the establishment.
• For a principal residence establishment, two documents proving the home is the host's principal residence, at registration and at each renewal.

How to apply

1. 1 Check the municipality's zoning for your address, then ask its planning department to sign the CITQ notice of compliance. Some cities (Montréal, Quebec City) issue their own host permit or certificate of authorization first.
2. 2 Gather the documents: proof of ownership or the owner's or syndicate's authorization, $2 million liability insurance, photographs and, for a principal residence, two proofs of residence.
3. 3 Apply online with the CITQ and pay the fee online at the time of the application; a CITQ agent may ask for more documents.
4. 4 Post the registration certificate in view of guests at the main entrance, show the registration number in every advertisement, and give the number, expiry date and certificate to Airbnb.
5. 5 Renew every year with updated consents before the certificate expires.

Permit rules

Registration with the CITQ before hosting

Operating a tourist accommodation establishment in Quebec requires registration with the Ministère du Tourisme, handled by the CITQ. An establishment is any unit offered for rent to tourists for payment for 31 days or less.^1,15 In force since September 1, 2022

No exemption for occasional rentals

The CITQ states that a rental of 31 consecutive days or less for payment needs registration whether the unit is a principal residence, a secondary residence or a room, and however few times a year it is rented.⁴

Fees: $54 for a principal residence, $156 for any other home

From 1 January 2026, registration and each annual renewal cost $54 for a principal residence establishment, $131 for a youth tourist accommodation establishment and $156 for a general tourist accommodation establishment.^2,3 In force since January 1, 2026

Registration lasts 12 months and cannot be transferred

The certificate is valid for 12 months and must be renewed each year. A new operator must apply for a new registration.⁵

Montréal: annual host permit, $350 plus taxes

Montréal requires an annual host permit on top of the CITQ registration: a $350 processing fee plus taxes, an owner who lives on site or a tenant with the landlord's authorization. Applications for the next season open in early 2027.¹⁹ Applies to: Montréal

Registration number in every advertisement

The registration number must be shown distinctly in every advertisement, on social media and on any website promoting the rental, and platform listings must also show the certificate's expiry date.^5,6,16 In force since September 1, 2023

Certificate posted at the main entrance

Since 9 April 2026 the registration certificate must be displayed in view of tourist guests at the main entrance of the establishment, rather than in view of the public at the building entrance.^5,6 In force since April 9, 2026

Platforms may not publish unregistered offers

A digital accommodation platform may not publish an offer that lacks the registration number and certificate expiry date, or enable a booking of under 32 days at an unregistered establishment.^1,16 In force since September 1, 2023

Airbnb blocks listings with expired registrations

Hosts give Airbnb the registration number, the expiry date and the certificate PDF, and must keep the registration active. Listings with an expired registration cannot host short stays.³⁰

Two classes: principal residence and general

A principal residence establishment is the host's own home rented to one person or group at a time under a single reservation, with no meals served. Any other rental, including a second home or chalet, is a general tourist accommodation establishment.²

What counts as a principal residence

A principal residence is the home where a person usually lives and centres their family and social activities, at the address they give to most government departments and bodies.¹

Two proofs of principal residence at registration and renewal

A principal residence applicant must supply two documents, such as a tax bill, a vehicle insurance certificate, a Canada Post change-of-address proof or a government letter, both at first registration and at every renewal.^4,6 In force since September 1, 2026

In a plex only the owner's own unit counts as a principal residence

The owner-occupant of a duplex or triplex cannot register the other units as principal residence establishments; those units need a general tourist accommodation registration.⁴

A municipal compliance notice comes first

An application must include a document from the municipality showing the use does not contravene its land-use by-laws, in practice the CITQ notice of compliance signed by the planning department. Without it the CITQ cannot process the application.^1,5

Zoning cannot ban a principal-residence rental, except by a special amendment

A municipal zoning by-law cannot prohibit renting your principal residence to one person or group at a time under a single reservation without meals. A municipality can still ban it in chosen zones by amending its zoning by-law under the procedure the Act sets out, as Stoneham-et-Tewkesbury began doing for 96 zones in 2023.^1,29 In force since March 25, 2023

Rentals outside the principal residence need the right zone

A home that is not the host's principal residence can be rented to tourists only where the municipality's zoning allows it. In Montréal that means certain commercial areas and a certificate of occupancy.¹⁸ Applies to: Montréal

Montréal: banned in Lachine, Saint-Laurent and Saint-Léonard

Renting a principal residence to tourists is prohibited in the Montréal boroughs of Lachine, Saint-Laurent and Saint-Léonard.¹⁸ Applies to: Montréal

Condo and landlord consent, renewed every year

A condo host files the declaration of co-ownership provisions allowing tourist use or the syndicate's authorization, and a tenant files the owner's authorization on the CITQ standard form. From 1 September 2026 these consents must be renewed at each annual renewal.^2,5,6 In force since September 1, 2026

1. 1. Montreal

   Agglomeration of Montréal

   Montréal allows tourist rentals of a principal residence only from 10 June to 10 September each year, under an annual host permit ($350 plus taxes) on top of the CITQ registration. The rental is prohibited in Lachine, Saint-Laurent and Saint-Léonard, and homes that are not a principal residence can be rented only in certain commercial sectors with a certificate of occupancy.^18,19,21

   • Principal residence only, 10 June to 10 September, for stays of 31 days or less.
   • Annual host permit: $350 plus taxes; owners must live on site and tenants need the landlord's authorization.
   • Prohibited in Lachine, Saint-Laurent and Saint-Léonard.
   • Second homes: only certain commercial sectors, with a certificate of occupancy.

2. 2. Quebec

   Capitale-Nationale (Ville de Québec)

   Quebec City allows collaborative tourist accommodation only in the host's principal residence, as one room or the whole home, for up to 90 nights a year. Hosts first obtain a municipal certificate of authorization ($260 for 2026, valid 12 months) and then the CITQ number. Commercial rentals outside a principal residence depend on commercial zoning, and new commercial establishments have been frozen in parts of Old Quebec since April 2026.^23,24

   • Principal residence only (owner or tenant); one room or the whole home, one group at a time.
   • Maximum of 90 nights a year, for stays of 31 days or less.
   • Municipal certificate of authorization: $260 in 2026, valid 12 months, renewed yearly.
   • Commercial rentals need the right zone and a notice of compliance before the CITQ application.

3. 3. Gatineau

   Outaouais

   A Gatineau host renting a principal residence needs a CITQ registration number and an attestation from the City that the use complies with the zoning by-law. The City charges $230 (2026 rate) and asks for proof of address, a floor plan showing exits and photographs of the rented space.²⁵

   • CITQ registration number and a zoning compliance attestation from the City.
   • City fee of $230 in 2026, paid after the application is validated.
   • Documents: proof of address, plan showing doors and windows, photographs, condo or lease authorization if applicable.
   • Incomplete applications are not processed.

4. 4. Longueuil

   Agglomeration of Longueuil (Montérégie)

   In Longueuil the CITQ number is mandatory, and the application must carry a certificate of conformity to municipal by-laws issued by the City's planning department.²⁶

   • CITQ registration number required for any rental of 31 days or less.
   • Certificate of conformity to municipal by-laws from the City's planning department before registering.
   • Provincial law distinguishes principal residences from secondary or company-owned homes, which the City's page explains.

5. 5. Petite-Rivière-Saint-François

   MRC de Charlevoix (Capitale-Nationale)

   Petite-Rivière-Saint-François allows tourist rentals of 31 days or less only where its zoning permits, using a minimum distance from non-rental properties, quotas on the number of rental units and a list of permitted zones. The municipality asks buyers and builders to contact its planning department before starting.²⁷

   • Tourist rental (31 days or less) is allowed only in listed zones, subject to a quota of new units per zone.
   • A minimum distance from existing non-rental properties applies.
   • Contact the planning department before buying or building a home for rental.

6. 6. Chertsey

   MRC de Matawinie (Lanaudière)

   Chertsey prohibits operating a tourist residence (résidence de tourisme) without municipal authorization. Since 7 July 2022 every new tourist residence needs a conditional-use approval from the municipal council, and existing registered ones keep acquired rights tied to the property.²⁸

   • No tourist residence without prior municipal authorization.
   • Conditional-use application approved by council for any new tourist residence since 7 July 2022.
   • Allowed only in zones whose use grid lists tourist residences (code 32 014).
   • Acquired rights attach to the property, not to the owner.

7. 7. Stoneham-et-Tewkesbury

   MRC de La Jacques-Cartier (Capitale-Nationale)

   Stoneham-et-Tewkesbury began a zoning amendment in January 2023 to ban tourist accommodation in a principal residence in 96 zones, and the ban continues in the targeted zones, with some exceptions in recreational-tourism zones. Tourist accommodation remains possible where it was already authorized.²⁹

   • Tourist accommodation in a principal residence banned in 96 targeted zones, with exceptions in some recreational-tourism zones.
   • No change for zones where short-term rental was already authorized.
   • Check an address on the municipality's interactive zoning map before registering.

What the host still handles

• Tax on lodging: not required if you rent only through a platform such as Airbnb that is registered for it and receives all the money; required for direct bookings or when the platform does not receive all amounts, in a tourism region where the tax applies.
• GST and QST: only once taxable sales pass the $30,000 small supplier limit in a quarter or the four previous quarters; Airbnb collects them for hosts who are not registered.
• The CITQ registration and the municipal permit or notice of compliance.^{8,10,11,12,14,31}

No provincial limit on nights, but municipalities can set one

Quebec law sets no maximum number of nights for renting a principal residence. A municipal by-law may do so, as Montréal and Quebec City have.⁴

Montréal: principal residences only from 10 June to 10 September

In most Montréal boroughs a principal residence may be rented to tourists only between 10 June and 10 September each year, under an annual host permit. Renting outside that period is prohibited.^18,20 Applies to: Montréal · In force since June 10, 2025

Quebec City: up to 90 nights a year in a principal residence

Quebec City allows tourist accommodation only in the host's principal residence, as a single room or the whole home, for stays of 31 days or less and a maximum of 90 nights a year.²³ Applies to: Quebec City

Liability insurance of $2 million per claim

Every operator must hold civil liability insurance of at least $2,000,000 per claim covering bodily injury and property damage. Airbnb states that its Host Liability Insurance does not satisfy this requirement.^2,30

A municipality can ask for a suspension after repeated by-law offences

Two convictions within 12 months under municipal by-laws on uses, nuisances, sanitation or safety (for a principal residence, convictions of guests for nuisance, sanitation or safety) allow the municipality to ask the Minister to suspend the registration for two months, then six months, then cancel it.^1,2

Stays of 32 nights or more fall outside the scheme

The registration duty covers only rentals of 31 days or less. Longer stays are treated as residential tenancies and need no CITQ registration.¹

• Operating without registration: a fine of $2,500 to $25,000 for an individual and $5,000 to $50,000 in all other cases.^1,7
• Fines under the Act are doubled for a second offence and tripled for any subsequent offence.¹
• Operating after registration was refused, suspended or cancelled: $5,000 to $50,000 for an individual and $10,000 to $100,000 in all other cases.^1,7
• A false, inaccurate, expired or suspended registration number in a listing or advertisement: $2,500 to $25,000 for an individual and $5,000 to $50,000 otherwise.^1,7
• Missing liability insurance, a number missing from advertising, an unposted certificate or a certificate not given to the platform: $1,000 to $10,000 for an individual and $2,000 to $20,000 otherwise.^1,2,7
• Platforms that publish an offer without a registration number, or enable a booking at an unregistered establishment: $5,000 to $50,000 for an individual and $10,000 to $100,000 otherwise.^1,7
• Montréal: offenders, including hosts who advertise a principal residence without a valid permit, face fines of $1,000 a day for individuals and $2,000 a day for companies on a first offence.²¹

1. January 2027 Upcoming
   Montréal host permit applications reopen

   The Montréal application period for 2026 has closed. Hosts can apply for a principal-residence host permit again in early 2027, ahead of the 10 June to 10 September season.¹⁹

2. September 1, 2026
   Two proofs of principal residence and yearly consent

   Principal residence applicants must present two proofs of residence at registration and renewal, and the owner's or co-owners' consent must be supplied at every annual renewal, not only at first registration.^4,5,6

3. April 9, 2026
   Number on social media, one statement for several establishments, certificate at the main entrance

   The registration number must also appear on social media, operators with several establishments may use a statement of registration in place of every number, and the certificate is posted in view of guests at the main entrance.⁶

4. April 2026
   Quebec City freezes new commercial tourist accommodation in parts of Old Quebec

   The City introduced a temporary freeze on new commercial tourist accommodation establishments in certain Old Quebec sectors and plans by-law changes to limit or ban new ones where housing must come first.²⁴

5. January 1, 2026
   Registration fees indexed

   Registration and renewal fees rose to $54 for a principal residence establishment, $131 for a youth establishment and $156 for a general establishment.^2,3

6. June 10, 2025
   Montréal short-term tourist accommodation by-law takes effect

   The by-law adopted on 18 March 2025 limits principal-residence rentals to 10 June to 10 September, requires an annual permit and extends inspection powers to all 19 boroughs.^18,20

7. September 1, 2023
   Platform duties and number display strengthened

   Platforms must show and verify the registration number and may not enable bookings at unregistered establishments, with fines of $5,000 to $100,000.^1,16

8. September 1, 2022
   Tourist Accommodation Act in force

   The Tourist Accommodation Act and its regulation replaced the earlier classification regime and created the principal residence class.¹⁵

Estimate what a home could earn

1. 1. Tourist Accommodation Act (H-1.01) · Légis Québec
2. 2. Tourist Accommodation Regulation (H-1.01, r. 1) · Légis Québec
3. 3. CITQ - Registration Fees Payable · Corporation de l'industrie touristique du Québec
4. 4. CITQ - Frequently Asked Question · Corporation de l'industrie touristique du Québec
5. 5. CITQ - Opening a file and getting a registration number · Corporation de l'industrie touristique du Québec
6. 6. Modifications au Règlement sur l'hébergement touristique pour favoriser une plus grande conformité · Gouvernement du Québec
7. 7. Infractions et amendes · Gouvernement du Québec
8. 8. Calculating and Collecting the Tax on Lodging · Revenu Québec
9. 9. Québec Tourism Regions Where the Tax on Lodging Applies · Revenu Québec
10. 10. Billing the 3.5% Tax on Lodging · Revenu Québec
11. 11. Establishments Subject to the Tax on Lodging · Revenu Québec
12. 12. Step 2 - Register for the Tax on Lodging - Short-Term Accommodations · Revenu Québec
13. 13. Calculating the Taxes (GST and QST) · Revenu Québec
14. 14. Small Suppliers · Revenu Québec
15. 15. Activités d'inspection dans le secteur de l'hébergement touristique · Revenu Québec
16. 16. Step 1 - Register Your Tourist Accommodation Establishment · Revenu Québec
17. 17. GST/HST for digital-economy businesses: Overview · Canada Revenue Agency
18. 18. Short-term tourist accommodation · Ville de Montréal
19. 19. Rent your principal residence to tourists · Ville de Montréal
20. 20. Réglementation sur l'hébergement touristique de courte durée · Ville de Montréal
21. 21. Location à court terme d'une résidence principale : avez-vous votre permis ? · Ville de Montréal (Canada NewsWire)
22. 22. Signaler un problème d'hébergement touristique · Ville de Montréal
23. 23. Hébergement touristique collaboratif · Ville de Québec
24. 24. Hébergement touristique commercial · Ville de Québec
25. 25. Établissement de résidence principale de type Airbnb · Ville de Gatineau
26. 26. Location touristique à court terme · Ville de Longueuil
27. 27. Résidences de tourisme · Municipalité de Petite-Rivière-Saint-François
28. 28. Informations générales - Résidence de tourisme (fiche 1) · Municipalité de Chertsey
29. 29. Hébergement touristique · Municipalité des cantons unis de Stoneham-et-Tewkesbury
30. 30. Quebec: laws and regulations for hosts · Airbnb Help Centre
31. 31. Tax collection and remittance by Airbnb in Canada · Airbnb Help Centre