Short-Term Rental Accommodation Levy
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The Short-Term Rental Accommodation Levy applies to booking service providers who make, arrange or facilitate short-term rental accommodation bookings in the ACT.
Direct bookings with an owner or occupier are not subject to the levy.
The levy applies to bookings that are not more than 28 continuous days (not including checkout day). The levy does not apply to bookings of 28 days or more.
For example, a booking from 10 September to 20 September is a 10 day (or 10 night) booking.
The levy is 5% of the total booking amount paid (or payable) by the guest. This amount includes booking fees and taxes. It does not include credit card fees or refunds.
Bookings made from 1 July 2025 are subject to the levy. Bookings made before 1 July 2025 for stays after this date are not subject to the levy.
Who must pay the levy?
Booking service providers are liable to pay the levy. A booking service provider is the business that provides the booking service used to make the booking.
This includes booking services that:
- are provided using the internet
- are automated
- take payment for the booking
- are a party to the booking made, arranged or facilitated using the service.
Direct bookings with an owner or occupier are not subject to the levy.
Do I need to pay the levy if I use a service such as Airbnb to arrange my bookings?
No. The booking service provider will be liable for the levy and has the obligation to lodge returns.
What about a service that directs guests to another platform to make the booking?
A service that advertises properties to be booked through other booking service providers, is not themselves a booking service and would not be liable to pay the levy. It is the booking service provider who makes the booking that is liable for the levy.
What properties does the levy apply to?
The levy applies to self-contained dwellings or buildings in the ACT that can be used for accommodation. This includes:
- houses
- granny flats, studios and duplex apartments, whether attached or detached to another dwelling
- apartments including serviced apartments that are not part of a serviced apartment complex
- caravans, trailers and other registerable vehicles
- temporary structures such as tents, yurts and tiny homes.
The following accommodation is not subject to the levy:
- Hotels, motels, caravan parks, camping grounds, hostels, boarding houses, lodging houses, health facilities.
- Residential care homes, retirement villages, housing support accommodation (homelessness or welfare, health support services).
- Student and crisis accommodation provided by the entity that owns or operates the accommodation.
- Employee accommodation provided at a residential facility located or associated with the place of employment and provided by that person. For example, accommodation on a farm for a farm worker.
- Hosted accommodation, where the owner or occupant of the property stays in the property at the same time. For example, when a booking is made for a single room in a unit or house. There is not a specific exemption for a principal place of residence.
- Serviced apartment complexes that:
- are made up of two or more serviced apartments that are owned or operated by a single entity
- have an on-site reception facility that provides services to guests, and
- perform or offer regular servicing or cleaning for the owner or operator of the apartment while it is occupied by guests. The servicing or cleaning must form part of the booking arrangement.
Example of serviced apartment accommodation that is not subject to the levy
A guest makes a booking through a booking service provider for a 10 day stay at an apartment. The guest checks-in at the concierge desk and is offered daily cleaning of the apartment. A single company owns all the apartments in the building and provides access to reception facilities.
The booking service provider is not subject to the levy because the apartment:
- is part of a serviced apartment complex owned by a single company
- has an on-site reception facility
- offers regular cleaning or servicing during the guest’s stay.
Example of apartment accommodation that is liable for the levy
A person owns an apartment that is not a part of a serviced apartment complex. The apartment does not have an on-site reception. This person arranges for a company to list the apartment on a booking service provider and for it to be cleaned between bookings. The apartment is not regularly serviced or cleaned during the stay.
A guest makes a booking for a 10 day stay at the apartment. They pick up the key to the apartment from the office of the company that listed the apartment.
The booking service provider will be liable to pay the levy because the apartment:
- is not part of a serviced apartment complex owned by a single company
- does not have an on-site reception facility
- does not offer regular cleaning or servicing during the guest’s stay.
What should I do if my property is not subject to the levy and is available for short-term bookings?
A written declaration should be made to the booking service provider declaring that the property is excluded accommodation and identifying the reason the accommodation is excluded.
A declaration is not required for hosted accommodation.
How much is the levy?
The levy is 5 per cent of the total booking amount paid (or payable) by the guest.
The total booking amount includes:
- the total cost of the accommodation
- fees such as booking, cleaning, pets, extra beds, late checkout, and currency conversion fees
- GST
- payments made with gift cards or vouchers
- the levy itself, if the cost of the levy is passed on to the guests as an additional fee.
It excludes:
- payment fees for the booking, such as credit card fees
- reduction in value due to a prize, discount, promotion or similar
- amounts waived, credited or refunded due to a cancellation.
Cancelled bookings
If the booking is cancelled and the total booking amount is waived, credited or refunded, then the levy is not payable.
If part of the booking amount is waived, credited or refunded, the levy is payable on the remaining amount.
If the part of the booking amount is later waived, credited or refunded after the booking service provider has lodged a return, an amendment to the return will be required to enable the correct amount of the levy to be calculated. If the booking service provider has overpaid the levy, they will receive a refund.
Registering for the levy
A booking service provider must register with the ACT Revenue Office to pay the levy if they make, arrange or facilitate short-term rental accommodation bookings.
Registration is required before the end of the first quarter that the levy is payable. That is, the end of first quarter during which the rental period for a short-term rental accommodation booking ends.
Lodging returns and paying the levy
Registered booking service providers must lodge quarterly returns. The quarterly periods begin on:
- 1 July
- 1 October
- 1 January
- 1 April
A return must be lodged and the levy paid within 30 days after the end of the quarter in which the rental period for the booking ends.
Failure to lodge a return and pay within 30 days after the end of the quarter may result in interest being charged on the outstanding amount.
Short-Term Rental Accommodation Levy returns must be lodged in the Self Service Portal.