When deciding whether to become an Airbnb Host, it is important for you to understand the laws in your region or city. As a platform and online marketplace we do not provide legal advice, but we want to provide resources that may help you better understand applicable laws and regulations. This list is not exhaustive, but it may give you a good start in understanding your local laws. If you have questions, visit the short-term rental homepage or other government agencies directly, or consult a local lawyer or tax professional.

If you have more questions after reviewing this resource, we recommend visiting Kingston city’s Short-term Rental Licensing FAQ page, contacting the city directly at licensing licensingapplications@cityofkingston.ca or 613-546-4291 x3150 or consulting a local lawyer or tax professional.

Licensing

Based on the City of Kingston Short-Term Rental Licensing By-Law 2021-10, the municipality requires Short-Term Rental Operators to obtain a licence in order to engage in short-term rentals. A Short-term Rental means all or part of a Dwelling Unit used to provide sleeping accommodation for a period equal to or less than thirty (30) consecutive days in exchange for payment. Operators are responsible for making an application for a short-term rental and satisfying all requirements under the By-Law.

For further information related to licensing regulations for the operation of a short-term rental, please review the process and requirements for Short-Term Rental Licensing or email the Licensing Department at licensingapplications@cityofkingston.ca.

Renewing your licence:

Short-term rental licenses need to be renewed annually. The Short-Term Rental Renewal Licence fee amount can be obtained from the City’s fees and charges published online.

Taxes and fees

The Municipal Accommodation Tax Bylaw (2018-95) was approved by Council in June 2018 and amended in January 2021. All short-term rental operators must apply a 5% municipal accommodation tax (MAT) to all short-term rental bookings (those bookings equal to or less than thirty consecutive days). The MAT collection and remittance requirement came into effect on June 1, 2021.

For further information about collecting and remitting MAT you can access information and learn more by visiting the Municipal Accommodation Tax page.

Other contracts and rules

As a Host, you need to understand and abide by other contracts or rules that bind you, including leases, co-op rules, HOA rules, or other rules established by tenant organizations. You should be able to find out more by contacting your housing authority (such as a community council) or landlord. Your lease (or other contract) might also have specific details.

Our commitment to your community

We are committed to working with local officials to help them understand how Airbnb benefits our community. Where needed, we will continue to advocate for changes that will allow regular people to rent out their own homes.