Everything You Need To Know About the ACT Short Stay Rental Levy

Disclosure: Whilst this article aims to provide informed guidance on this matter, reflective of the state of play at the time of writing, this article does not represent legal advice.  Please refer to the ACT Revenue Office for the latest guidelines and seek your own independent legal advice.

What is the ACT Short Stay Levy?

The ACT Short Stay Levy is a new charge being introduced by the ACT Government. It is a 5% levy calculated on the total cost of a booking for short-term rental accommodation within the Australian Capital Territory.

When does the ACT Short Stay Levy start?

The levy will come into effect for all bookings made from 1 July 2025 onwards.

What type of properties does the ACT Short Stay Levy apply to?

The levy applies to bookings for a wide range of self-contained properties where the stay is for a period of no more than 28 consecutive days. This includes entire properties such as:

• Houses
• Apartments
• Granny flats
• Caravans
• Even temporary structures like tents and yurts

However, there are some exemptions. The levy does not apply to:

• Hotels and motels
• Caravan parks
• Hostels
• Residential care homes
• Hosted accommodation where the owner is also living in the property during the stay
• Serviced apartment complexes that have an on-site reception and offer regular cleaning services

What types of bookings does the ACT Short Stay Levy apply to?

The levy applies to bookings for the property types listed above for any stay that is 28 continuous days or less. A key exclusion is that bookings made directly with the property owner are not subject to the levy.

How to register your property for the ACT Short Stay Levy

Booking service providers who arrange or facilitate short-term rental accommodation in the ACT must register with the ACT Revenue Office to pay the levy.

Registration must be completed by the end of the first quarter in which a booking’s rental period concludes.

Register for the Short-Term Rental Accommodation Levy.

How the ACT Short Stay Levy is calculated

The ACT Short-Term Rental Accommodation Levy is calculated as 5% of the total booking amount paid by the guest.

This total booking amount includes:

• The cost of the accommodation
• Fees such as booking fees, cleaning fees, pet fees, charges for extra beds, late checkout fees and currency conversion fees
• GST
• Payments made with gift cards or vouchers
• The levy itself, if it is passed on to the guest as an additional charge

The following are excluded from the calculation:

• Payment processing fees, such as credit card surcharges
• Any reduction in price due to a discount, prize, or promotion
• Amounts that are waived, credited, or refunded, for example, due to a cancellation

Does Homhero support ACT Short Stay Levy reporting?

Homhero has upcoming plans to provide the capability for Homhero users to export ACT bookings in the format required by the ACT Revenue Office. Please reach out to our Customer Support team for more information.

Where Do I Find More Information About the ACT Short Stay Levy?

For the most current and detailed information regarding the levy, refer to the ACT Revenue Office website.