Short stay levy

You may have to pay the short stay levy if you accept a booking for a stay in Victorian accommodation that is shorter than 28 consecutive days, and charge a fee for the stay. A booking for 28 days or more does not constitute a short stay and is therefore not subject to the levy.

The levy applies only to short stay bookings in Victorian accommodation made on or after 1 January 2025. The levy will not apply to bookings made before 1 January 2025, even if the stay is completed on or after 1 January 2025.

How much is the levy?

The levy will be a flat 7.5% of total booking fees paid, including fees and charges such as cleaning fees and GST (where applicable).

Who pays the levy?

For a booking made through a booking platform, the booking platform pays the levy on the total fees for that booking.

A booking platform is any platform – online or not – that facilitates short stay bookings on behalf of accommodation providers, whether or not that platform facilitates payment of any fee for the booking. 

Booking platforms do not include services that only promote or advertise short stay accommodation but do not facilitate the bookings.

For a booking made directly with the owner or renter of a property, the owner/renter pays the levy on the total fees for that booking.

Exemptions

The levy does not apply to:

• a property that is someone’s principal place of residence, whether they own or rent that property. For example, you own your home and live in it. If you go on holidays for 2 weeks, and during that period you use your home as short stay accommodation, any short stays that guests book and complete in that period will not be subject to the levy. The same applies if you rent your principal place of residence
• commercial residential premises, such as a hotel, motel, hostel or similar accommodation
• certain specialist accommodation, such as rooming houses, retirement villages and student accommodation provided in connection with an educational institution.

Levy requirements

If your total annual booking fees are $75,000 or less, you will complete an annual return. This means you will not be required to lodge your first return and pay the levy until 30 January 2026.

If your total annual booking fees are more than $75,000, you will need to lodge quarterly returns. The quarterly periods begin on 1 January, 1 April, 1 July and 1 October each year. This means you must lodge your first return and pay the levy by 30 April 2025.

If you are liable to pay the levy, you must register with the SRO by the due date of your first return. You will be able to register, lodge returns and pay the levy via our website. More details will be available on our website before any lodgements are due.

Learn more

We will undertake a customer education program – including seminars for property owners and renters, as well as forums with booking platforms – to help those liable for the levy fulfil their obligations. Further information will be available on our website soon.