Short-Term Rental Accommodation Levy
We are developing this webpage and will publish more information as it becomes available.
Overview
The Short-Term Rental Accommodation Levy Bill 2025 (the Bill) was introduced into the Legislative Assembly on 20 March 2025.
If passed, the Bill will impose a 5% levy on booking service providers who make, arrange or facilitate short-term rental accommodation bookings in the ACT.
Bookings made from 1 July 2025 will be subject to the levy.
The levy will apply to short-term rental accommodation bookings that are less than 28 continuous days. The levy does not apply to bookings of 28 days or more.
The levy will be payable on the total amount paid, or payable, for the accommodation booking. This includes fees and taxes, such as cleaning, pets, extra beds and GST. It does not include credit card fees or refunds.
What properties does the levy apply to?
The levy will apply to a self-contained dwelling or a building that can be used for accommodation. Examples include houses, granny flats, apartments, caravans and temporary structures such as a tent or yurt.
What properties are not included in the levy?
The following accommodation is not subject to the levy:
- Hotels, motels, serviced apartment complexes, 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; and
- 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.
Related Resources
Legislation