Tourism Levy - Overview

Tourism Levy Announcements

New Tourism Levy Video - posted April 4, 2018

Updated Information Circular - posted March 20, 2018

New Tourism Levy Publication - posted January 11, 2018

Tourism Levy Overview

Hotel room tax was introduced in Alberta in 1987. The Hotel Room Tax Act provided for the collection of tax at the rate of five per cent of the purchase price on accommodation in Alberta. Until March 31, 2005, hotels in Alberta were required to collect the tax from both business and personal purchasers of the accommodation, then remit the tax collected to TRA. Alberta Tax and Revenue Administration (TRA), administered the Hotel Room Tax Act.

In the spring of 2005, the Hotel Room Tax Act was replaced by the Tourism Levy Act, which reduced the rate to four percent effective April 1, 2005. The levy is collected and remitted to TRA by the providers of temporary accommodation in Alberta.

The levy does not apply to rooms occupied continuously for 28 days or more by the same individual, or in establishments with fewer than four bedrooms available for rent at the same time in the same location.

For more information, see Tourism Levy Publications.

Please note: There is a late filing penalty associated with the levy. For more information, see Information Circular TL-2, Responsibilities of Operators Providing Accommodation.

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Current and Historical Alberta Tourism Levy (formerly Hotel Room Tax) Rates

See Alberta Tourism Levy (formerly Hotel Room Tax) Rates (from January 2000 to current).



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Page last updated:  April 4, 2018