What short-stay accommodation operators need to know
The Victorian Short Stay Levy has applied since 1 January 2025 to eligible short-stay accommodation in Victoria.
The levy is 7.5% of the total booking fee for stays of less than 28 consecutive days. The levy applies to eligible private residential accommodation, including properties offered through booking platforms and direct bookings.
The levy generally applies to short stays in private residential properties, including:
Some accommodation is excluded, including a person's principal place of residence and certain commercial accommodation such as hotels and motels.
If you use a booking platform such as Airbnb, Stayz or Booking.com, the platform is responsible for collecting and paying the levy on bookings made through its platform.
If you accept bookings directly, you are responsible for registering, calculating, lodging and paying the levy where it applies.
The levy is 7.5% of the total booking fee.
The booking fee generally includes the accommodation rate, cleaning fees and applicable GST. It does not include charges associated with a particular payment method, such as a credit card surcharge.
Example:
For a $1,000 eligible booking fee, the levy is $75.
If you accept eligible bookings directly, you may need to:
If your total annual booking fees are less than $75,000, you generally lodge annually. If they are $75,000 or more, you lodge quarterly.
The State Revenue Office (SRO) is responsible for administering the Short Stay Levy and provides the most up-to-date information, including registration, exemptions, calculations, returns, payment and FAQs.
State Revenue Office: Understanding the Short Stay Levy
SRO: Short Stay Levy FAQs and calculations
Important: Tourism East provides this information as a general industry resource. Operators should check their individual circumstances and obligations directly with the State Revenue Office or their professional adviser.
Last updated: August 2026