Payment Radar
Alberta Tourism Levy Rate Increase to 6% Effective April 2026
Alberta’s tourism levy on temporary accommodation rises from 4% to 6% of the purchase price effective April 1, 2026, as part of Budget 2026. The 4% rate continues for accommodation booked before April 1, 2026, and for set-price contracts executed on or before March 23, 2026.
Payment RadarOriginal source: Government of Alberta · linked publisher media; native reuse rights require confirmation 
What changed
Correction (October 2026): An earlier version said the levy affects restaurant operators. Alberta’s tourism levy applies to temporary accommodation; restaurants are not covered. We also removed statements about audit scrutiny and grace periods that the source does not make.
As part of Budget 2026, Alberta’s tourism levy rate will increase from 4% to 6% effective April 1, 2026. The 4% rate applies to accommodations booked before April 1, 2026, or where contracts were executed on or before March 23, 2026, provided the provider is contractually obligated to supply accommodation at a set price after April 1, 2026. The 6% rate applies to accommodations booked after March 31, 2026. Operators, accommodation hosts, and online brokers must change their billing systems to reflect the increased rate.
Why a business should care
The levy applies to the purchase price of temporary accommodation, and operators and online brokers that collect payment must collect, report and remit it. A purchaser incorrectly charged 6% instead of 4% can contact TRA to apply for a refund.
Who it affects
Accommodation operators in Alberta — hotels, motels, inns and similar establishments, including residential unit accommodation hosts — and online brokers that collect payment for temporary accommodation. The levy does not apply to restaurants.
What to consider doing
Payment Radar’s view: check that your billing system applies 6% to accommodation booked after March 31, 2026, and 4% to earlier bookings and to qualifying set-price contracts executed on or before March 23, 2026.
Uncertainty and risks
The transitional rate depends on booking and contract dates. TRA’s Special Notice Vol. 7 No. 21 (March 23, 2026) and its Definitions and Guidance fact sheet (April 2, 2026) set out the details. The page also notes penalties and interest for late filing or payment.
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