Site Accessibility Information Access Key 1 to Skip to Top Navigation Access Key 2 to Skip to the Three One One link Access Key 3 to Skip to City of Winnipeg Main Menu Access Key 4 to Skip to Left Navigation Menu Access Key 5 to Skip to Content area Access Key 6 to Skip to Right Sidebar content area Access Key 7 to Skip to Footer Links
Assessment and Taxation

Accommodation Tax

Important Update - Accommodation Tax Rate increased to 6% effective April 1, 2024.

Please see the attached FAQ on implementation of the rate increase.

On April 23, 2008 City Council passed the Accommodation Tax By-law No. 70/2008. The Lieutenant Governor in Council (Province of Manitoba) has now approved the By-law. The By-law came into force June 1, 2008.

The By-law set the requirements for the application, collection and remittance of a 5% tax on accommodations within the City of Winnipeg effective June 1, 2008. On March 20, 2024 City Council approved the tax rate be increased to 6%, effective April 1, 2024.

The intent of the accommodation tax is to generate revenue to support Economic Development Winnipeg, the Winnipeg Convention Centre, and special events including other organizations, projects and events that will encourage tourism to Winnipeg.

The accommodation tax is collected by the providers of all accommodations (hotels, motels, etc.) and is remitted to the City of Winnipeg once a month. The requirement to remit taxes and the monthly tax return must be met no later than the 20th day of the month following the month in which the taxes are payable and for which the monthly tax return is applicable. For example, the accommodation tax return and remittance for the February 2024 reporting period is due March 20, 2024.

Quick Facts

Download The Quick Facts

With some specific exemptions, the accommodation tax is charged on all room or bed accommodations of less than thirty nights in the city of Winnipeg. It applies to a room that has been paid for, even if it was not used. The accommodation tax applies to the purchase price of the accommodation with no deductions made for items that are "built into" the room charge, such as for the use of a pool or continental breakfasts, where those items are not available for purchase separately a la carte.

Where a "package" has been sold to a purchaser that includes the accommodation plus other goods and services (spa, dinner meal, etc.), and those goods and services are available for purchase separately a la carte, the tax does not apply to those goods and services. The tax also does not apply to optional items which result in additional charges, such as room service, movies, and telephone calls.


The accommodation tax does not apply to the following situations:

  • accommodations purchased by the same person for a continuous period of 30 nights or more;
  • hostels and other low-cost accommodations of $30 or less per night, unless the accommodation is listed on a short-term rental accommodation platform;
  • accommodations provided to patients or residents of a hospital, nursing home or care facility;
  • accommodations provided to a student in a building owned by an educational institution while the student is attending the institution;
  • accommodation supplied by employers to their employees;
  • time-sharing arrangements;
  • sites in campgrounds or trailer parks;
  • hospitality rooms that do not include a bed;
  • elements of an all-inclusive vacation package that can be distinguished from the cost of the room accommodation.

Refunds, Appeals, Penalties and Auditing

The By-law has clauses that consider refunds, for example, to people who are in Winnipeg for medical tests or treatments and for taxes paid in error. The By-law also addresses appeals to the City of Winnipeg's Standing Policy Committee on Finance, penalties for late payment and allowing access to records for auditing purposes.

No Registration

The By-law does not require providers of accommodation to register with the City, unless you operate a short-term rental or short-term rental platform.


Click By-law Searches and search for: Accommodation By-law No. 70/2008.

Information Circular

For more detailed information on the specific provisions contained in By-law No. 70/2008 please click this link to view the Information Circular of the By-law.


Last update: March 27, 2024

Was this information helpful?

How can we make this web page better?

Information collected will be used to improve our website. Do not use this form to submit a request for service or information because it will not be forwarded to departments for response. To submit a request for service or information, contact 311.

This form is not intended to collect personal information; however, any personal information you choose to include in your comments is collected by the City of Winnipeg under the authority of section 36(1)(b) of the Freedom of Information and Protection of Privacy Act for the purpose of improving our website and will not be used or disclosed for any other purposes, except as authorized by law. Contact the Corporate Access and Privacy Officer by mail (City Clerk’s Department, Susan A. Thompson Building, 510 Main Street, Winnipeg MB, R3B 1B9) or by telephone (311) if you have any questions about the collection of this information.

Ces renseignements sont-ils utiles?

Comment pourrait-on améliorer cette page Web?

Les renseignements recueillis serviront à l’amélioration de notre site Web. Prière de ne pas se servir de ce formulaire pour soumettre une demande de service ou de renseignements, car la demande ne sera pas transmise au service en question. Pour soumettre une demande de service ou de renseignements, veuillez communiquer avec le 311.

Le présent formulaire ne vise pas à recueillir des renseignements personnels. Cependant, les renseignements personnels que vous choisissez d’inclure dans vos commentaires sont recueillis par la Ville de Winnipeg en conformité avec l’alinéa 36(1)b) de la Loi sur l’accès à l’information et la protection de la vie privée dans le but d’améliorer son site Web et ne seront ni utilisés ni divulgués pour d’autres raisons, sauf dans les cas où cela est autorisé par la loi. Communiquez avec l’agent de l’accès à l’information et de la protection de la vie privée de la Ville par courrier au Bureau du greffier, immeuble Susan-A.-Thompson, 510, rue Main, Winnipeg (Manitoba) R3B 1B9, ou par téléphone au 311 si vous avez des questions sur la collecte de ces renseignements.