The Short Stay Levy Bill 2024 was introduced into Parliament in August 2024, and introduced a 7.5% levy on all short stay accommodation bookings made from 1st January 2025.
The State Revenue Office (SRO) are responsible for the administration of the Short Stay Levy.
Property owners or tenants that accept short stay bookings without a booking platform need to register for the short stay levy through the State Revenue Office’s online portal.
If you are an owner or tenant who only accepts bookings through a booking platform, please note that you do not need to register. The booking platform is responsible for registering, lodging and paying the levy.
Booking platforms, owners and tenants that collect booking fees of $75,000 or more per year must lodge and pay the levy quarterly.
Booking platforms, owners and tenants that collect booking fees less than $75,000 per year must lodge and pay annually (period ending 31 December).
Registration is required before the end of the first period in which you are liable for the levy.
Click here for more information on the Short Stay Levy.
