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If you’re renting out your residential property short-term for example through Airbnb, Bookabach or Holiday House and you're registered for GST you’ll need to pay GST on your short-term rental income.

If you’re not already GST-registered, you must file and register for GST if you earnmore than $60,000  from all txable activities, including providing short-term accommodation, in any 12 month period.

Short-term residential rentals include:

  • a room in your house
  • your whole house
  • another residential property - not your main home such as an investment property or a property you intend to sell
  • a cottage, caravan or sleep-out on your property
  • a holiday home.

When you’re registered for GST you’ll also be able to claim GST on the allowable rental expenses related to providing short- term residential rental. 

When you sell the property or change its use to non-taxable -for example a long-term rental, you will have to pay GST on the sale price or market value.

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