Tax · Rental property
GST/HST on rental property: do you charge it?
Whether rent carries GST/HST depends on what you rent and for how long. Answer three questions to see which treatment CRA applies.
Residential rent for a month or more is exempt (no GST/HST, no input tax credits). Short stays under a month are taxable above $20 per day, and commercial rent is taxable. Taxable rentals only need registration once you pass $30,000 in a quarter or over four quarters.
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Result
Choose the type of rental to see how GST/HST applies.
The three CRA tests
- One-month rule. A rental of a residential unit for “a period of continuous occupancy or right of occupancy of one month or more to the same individual” is exempt (GST/HST Memorandum 19.2.2).
- Short stays. Short-term accommodation is taxable when provided by a registrant “unless the consideration for the supply is $20 or less per day.”
- Commercial. CRA lists “sales or rentals of commercial real property” as taxable supplies (RC4022).
- Small supplier. You are a small supplier if your worldwide taxable revenue is “$30,000 or less in any single calendar quarter and in the last four consecutive calendar quarters.” Small suppliers need not register or charge GST/HST, and cannot claim input tax credits unless they register (CRA notes exceptions for certain taxable supplies of real property).
For exempt rentals, CRA says you are generally not entitled to input tax credits on the related purchases. This guide covers the owner’s position only. The exact month you cross the threshold is worked out in the GST/HST Registration Threshold Checker.
Sources, retrieved October 2026: GST/HST Memorandum 19.2.2, Residential Real Property — Rentals; RC4022, General Information for GST/HST Registrants.
Frequently asked questions
Do I charge GST/HST on residential rent?
No, when the unit is rented for one month or more of continuous occupancy to the same individual, the rent is exempt.
Do I charge GST/HST on an Airbnb or other short-term rental?
Short stays under one month are taxable when provided by a registrant, unless the charge is $20 or less per day. If you are a small supplier you need not register until you pass the $30,000 test.
Is commercial rent subject to GST/HST?
Yes. Rentals of commercial real property are taxable supplies, subject to the small-supplier exception.
Can I claim input tax credits on my rental costs?
Not for exempt residential rent. Registrants making taxable supplies, such as commercial landlords, generally can.
Estimate only
General guidance, not tax advice. The rules have exceptions (for example a mix of residential and commercial use, and platform operator duties). Confirm with CRA or a tax professional. Nothing you enter leaves your browser.