{"id":8778,"date":"2026-07-11T02:00:34","date_gmt":"2026-07-11T02:00:34","guid":{"rendered":"http:\/\/lets-canada.com\/%e5%8a%a0%e6%8b%bf%e5%a4%a7%e3%80%81%e7%be%8e%e5%9c%8b%e6%97%85%e9%81%8a%e4%bd%8f%e5%ae%bf%e7%a8%85%e6%80%8e%e9%ba%bc%e7%ae%97%ef%bc%9f%e6%ba%ab%e5%93%a5%e8%8f%af%e3%80%81%e5%a4%9a%e5%80%ab%e5%a4%9a\/"},"modified":"2026-07-14T21:45:19","modified_gmt":"2026-07-14T21:45:19","slug":"canada-us-accommodation-tax-short-term-rental-guide-2026","status":"publish","type":"post","link":"https:\/\/lets-canada.com\/zh_tw\/canada-us-accommodation-tax-short-term-rental-guide-2026\/","title":{"rendered":"\u52a0\u62ff\u5927\u3001\u7f8e\u570b\u65c5\u904a\u4f4f\u5bbf\u7a05\u600e\u9ebc\u7b97\uff1f\u6eab\u54e5\u83ef\u3001\u591a\u502b\u591a\u77ed\u79df\u5e73\u53f0\u9019\u6a23\u9078\uff082026\uff09"},"content":{"rendered":"<figure class=\"lc-article-hero-image\"><img decoding=\"async\" src=\"https:\/\/lets-canada.com\/wp-content\/uploads\/2026\/06\/canada_toronto_2.jpg\" alt=\"\u52a0\u62ff\u5927\u57ce\u5e02\u8857\u666f\uff0c\u4ee3\u8868\u77ed\u79df\u4f4f\u5bbf\u8207\u65c5\u904a\u7a05\u52d9\u4e3b\u984c\" loading=\"lazy\" style=\"width:100%;max-width:820px;aspect-ratio:16\/9;object-fit:cover;border-radius:12px;\" \/><\/figure>\n<p><em>\u66f4\u65b0\u6642\u9593\uff1a2026-07-11\uff5c\u7a05\u7387\u3001\u8cbb\u7528\u8207\u6cd5\u898f\u6703\u6301\u7e8c\u8abf\u6574\uff0c\u5373\u6642\u8cc7\u6599\u9700\u4ee5\u5b98\u65b9\u516c\u544a\u70ba\u6e96<\/em><\/p>\n<style class=\"lc-tbl\">.entry-content table{border-collapse:collapse;width:100%;margin:1.2em 0}.entry-content th,.entry-content td{border:1px solid #d4dcd7;padding:8px 11px;text-align:left;vertical-align:top}.entry-content th{background:#eef3f0;font-weight:600}<\/style>\n<p>\u8a02\u52a0\u62ff\u5927\u6216\u7f8e\u570b\u7684\u4f4f\u5bbf\uff0c\u6700\u5bb9\u6613\u88ab\u5ffd\u7565\u7684\u4e0d\u662f\u623f\u578b\u597d\u4e0d\u597d\u770b\uff0c\u800c\u662f\u7d50\u5e33\u9801\u9762\u6700\u5f8c\u90a3\u4e00\u884c\u300c\u7a05\u91d1\u8207\u670d\u52d9\u8cbb\u300d\u3002\u540c\u4e00\u9593\u516c\u5bd3\uff0c\u8a02 5 \u665a\u8ddf\u8a02 35 \u665a\uff0c\u9069\u7528\u7684\u7a05\u7387\u53ef\u80fd\u5b8c\u5168\u4e0d\u4e00\u6a23\uff1b\u540c\u4e00\u500b\u57ce\u5e02\uff0c\u7528 Airbnb \u8a02\u77ed\u4f4f\u8ddf\u627e\u6708\u79df\u516c\u5bd3\u904e\u6e21\uff0c\u5408\u6cd5\u6027\u8ddf\u6210\u672c\u7d50\u69cb\u4e5f\u4e0d\u4e00\u6a23\u3002\u9019\u7bc7\u60f3\u628a\u300c\u4f4f\u5e7e\u665a\u8a72\u9078\u54ea\u7a2e\u4f4f\u5bbf\u3001\u7a05\u600e\u9ebc\u758a\u4e0a\u53bb\u300d\u6574\u7406\u6e05\u695a\uff0c\u91cd\u9ede\u653e\u5728\u7ad9\u4e0a\u9084\u6c92\u7279\u5225\u6574\u7406\u904e\u7684\u65c5\u904a\u7a05\u9019\u584a\u2014\u2014\u5e73\u53f0\u672c\u8eab\u7684\u5b8c\u6574\u6bd4\u8f03\uff0c\u7ad9\u4e0a\u5df2\u7d93\u6709\u5169\u7bc7\u6574\u7406\u5f97\u5f88\u7d30\u7684\u6587\u7ae0\uff0c\u9019\u7bc7\u6703\u76f4\u63a5\u9023\u904e\u53bb\uff0c\u4e0d\u91cd\u8907\u5beb\u4e00\u6b21\u3002<\/p>\n<h4>\u5148\u5206\u6e05\u695a\u4f60\u5728\u627e\u7684\u662f\u54ea\u4e00\u7a2e\u4f4f\u5bbf<\/h4>\n<p>\u5728\u7b97\u7a05\u4e4b\u524d\uff0c\u8981\u5148\u60f3\u6e05\u695a\u81ea\u5df1\u5c6c\u65bc\u54ea\u4e00\u7a2e\uff1a\u77ed\u4f4f\uff081\u201313 \u665a\uff09\u901a\u5e38\u5728\u98ef\u5e97\u3001Airbnb\u3001Vrbo \u4e4b\u9593\u9078\uff1b\u6708\u79df\u904e\u6e21\uff082 \u9031\u5230 3 \u500b\u6708\uff09\u9069\u5408 Blueground\u3001Corporate Stays \u9019\u985e\u5df2\u9644\u5bb6\u5177\u7684\u6708\u79df\u516c\u5bd3\uff0c\u6216 Airbnb\uff0fVrbo \u7684\u6708\u79df\u6298\u6263\u623f\u6e90\uff1b\u6b63\u5f0f\u9577\u79df\uff083 \u500b\u6708\u4ee5\u4e0a\uff09\u624d\u8f2a\u5230 Zumper\u3001PadMapper\u3001Rentals.ca\u3001Facebook Marketplace\u3001Kijiji \u9019\u985e\u9577\u79df\/\u5408\u79df\u7ba1\u9053\u3002\u9577\u79df\u5e73\u53f0\u7684\u8a73\u7d30\u6bd4\u8f03\uff0c\u7ad9\u4e0a\u53e6\u5916\u5169\u7bc7\u5df2\u7d93\u6574\u7406\u5f88\u5b8c\u6574\uff1a<a href=\"https:\/\/lets-canada.com\/canada-rental-website-comparison-2026\/\">\u52a0\u62ff\u5927\u79df\u5c4b\u7db2\u7ad9\u6bd4\u8f03<\/a>\u628a Rentals.ca\u3001Zumper\/PadMapper\u3001Facebook Marketplace\u3001Kijiji\u3001Craigslist\u3001REALTOR.ca \u90fd\u6bd4\u904e\u4e00\u8f2a\uff1b<a href=\"https:\/\/lets-canada.com\/canada-housing-short-term-hotels-guide\/\">\u52a0\u62ff\u5927\u4f4f\u5bbf\u3001\u77ed\u79df\u8207\u98ef\u5e97\u600e\u9ebc\u9078<\/a>\u5247\u662f\u5f9e\u98ef\u5e97\u3001\u77ed\u79df\u3001\u6708\u79df\u5957\u623f\u3001\u5b78\u751f\u5bbf\u820d\u56db\u7a2e\u985e\u578b\u5207\u5165\u3002\u9019\u7bc7\u6587\u7ae0\u5c08\u6ce8\u5728\u300c\u77ed\u4f4f\/\u77ed\u79df\u9019\u4e00\u6bb5\u7684\u5e73\u53f0\u8cbb\u7528+\u65c5\u904a\u7a05\u300d\uff0c\u8ddf\u90a3\u5169\u7bc7\u662f\u4e92\u88dc\u800c\u4e0d\u662f\u91cd\u8907\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u5e73\u53f0<\/th>\n<th>\u5b9a\u4f4d<\/th>\n<th>\u9069\u5408\u5929\u6578<\/th>\n<th>\u8cbb\u7528\u7d50\u69cb<\/th>\n<th>\u512a\u9ede<\/th>\n<th>\u8981\u6ce8\u610f\u7684\u5730\u65b9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Airbnb<\/strong><\/td>\n<td>\u6574\u5c64\u516c\u5bd3\u3001\u7279\u8272\u623f\u6e90\u70ba\u4e3b<\/td>\n<td>1 \u665a\u8d77\uff0c\u6708\u79df\u6709\u6298\u6263<\/td>\n<td>\u623f\u6771\u8cbb\u6700\u9ad8\u7d04 15.5%\uff08\u55ae\u4e00\u8cbb\u7387\u5236\uff0c2026 \u5e74 4 \u6708\u8d77\u5927\u90e8\u5206\u623f\u6771\u5df2\u8f49\u70ba\u6b64\u5236\uff09\uff1b\u623f\u5ba2\u53e6\u8a08\u670d\u52d9\u8cbb\uff0c\u5408\u8a08\u5e38\u898b\u52a0 14\u201316%<\/td>\n<td>\u623f\u6e90\u9078\u64c7\u6700\u591a\uff0c\u8a55\u50f9\u7cfb\u7d71\u5b8c\u6574\uff0c\u6708\u79df\u6709\u8b70\u50f9\u7a7a\u9593<\/td>\n<td>\u71b1\u9580\u57ce\u5e02\u77ed\u79df\u53d7\u5730\u65b9\u6cd5\u898f\u9650\u5236\uff08\u898b\u4e0b\u65b9\u6eab\u54e5\u83ef\/\u591a\u502b\u591a\u6bb5\u843d\uff09\uff1b\u6e05\u6f54\u8cbb\u3001\u670d\u52d9\u8cbb\u9700\u5728\u4e0b\u55ae\u524d\u7b97\u9032\u7e3d\u50f9<\/td>\n<\/tr>\n<tr>\n<td><strong>Vrbo<\/strong><\/td>\n<td>\u6574\u68df\u623f\u5c4b\u3001\u5bb6\u5ead\u65c5\u904a\u70ba\u4e3b<\/td>\n<td>1 \u665a\u8d77<\/td>\n<td>\u623f\u6771\u8cbb\u7d04 8%\uff085% \u4f63\u91d1 + 3% \u91d1\u6d41\u8655\u7406\uff09\uff1b\u623f\u5ba2\u670d\u52d9\u8cbb\u7d04 6\u201315%<\/td>\n<td>\u623f\u6771\u8cbb\u7528\u6bd4 Airbnb \u4f4e\uff0c\u9069\u5408\u5927\u576a\u6578\/\u591a\u4eba\u5171\u4f4f<\/td>\n<td>\u623f\u6e90\u91cf\u6bd4 Airbnb \u5c11\uff0c\u57ce\u5e02\u578b\u516c\u5bd3\u9078\u64c7\u8f03\u5c11<\/td>\n<\/tr>\n<tr>\n<td><strong>Booking.com<\/strong><\/td>\n<td>\u98ef\u5e97\uff0b\u90e8\u5206\u516c\u5bd3\u5f0f\u4f4f\u5bbf<\/td>\n<td>1 \u665a\u8d77<\/td>\n<td>\u5e73\u53f0\u5411\u623f\u6771\u6536\u53d6\u7684\u4f63\u91d1\u5e73\u5747\u7d04 15%<\/td>\n<td>\u514d\u8cbb\u53d6\u6d88\u9078\u9805\u591a\uff0c\u9069\u5408\u884c\u7a0b\u9084\u6c92\u5b8c\u5168\u78ba\u5b9a\u7684\u4eba<\/td>\n<td>\u516c\u5bd3\u578b\u623f\u6e90\u4e0d\u5982 Airbnb\/Vrbo \u9f4a\u5168\uff0c\u8f03\u504f\u98ef\u5e97\u601d\u7dad<\/td>\n<\/tr>\n<tr>\n<td><strong>Blueground \/ Corporate Stays<\/strong><\/td>\n<td>\u5df2\u9644\u5bb6\u5177\u3001\u62ce\u5305\u5165\u4f4f\u7684\u6708\u79df\u516c\u5bd3<\/td>\n<td>\u901a\u5e38\u6700\u77ed 30 \u665a\u8d77<\/td>\n<td>\u6708\u8cbb\u5168\u5305\uff08\u6c34\u96fb\u7db2\u8def\u591a\u534a\u542b\u5728\u5167\uff09\uff0c\u7121\u5e73\u53f0\u4f63\u91d1\u7d66\u623f\u5ba2<\/td>\n<td>\u54c1\u8cea\u7a69\u5b9a\u3001\u514d\u7d81\u9577\u79df\u7d04\uff0c\u9069\u5408\u51fa\u5dee\u3001\u904e\u6e21\u671f<\/td>\n<td>\u55ae\u50f9\u6bd4\u9577\u79df\u516c\u5bd3\u8cb4\uff0c\u9069\u5408 1\u20136 \u500b\u6708\u800c\u975e\u9577\u671f\u5c45\u4f4f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>\u7f8e\u52a0\u65c5\u904a\u7a05\u5230\u5e95\u600e\u9ebc\u6536\u2014\u2014\u6c92\u6709\u5168\u570b\u7d71\u4e00\u7a05\u7387<\/h4>\n<p>\u4e0d\u7ba1\u5728\u7f8e\u570b\u6216\u52a0\u62ff\u5927\u8a02\u4f4f\u5bbf\uff0c\u7d50\u5e33\u91d1\u984d\u80cc\u5f8c\u901a\u5e38\u758a\u4e86 2 \u5230 4 \u5c64\u7a05\uff1a\u806f\u90a6\u6d88\u8cbb\u7a05\u3001\u7701\u6216\u5dde\u7a05\uff0c\u518d\u52a0\u4e0a\u5e02\u653f\u5e9c\u6216\u65c5\u904a\u5c40\u984d\u5916\u6536\u7684\u4f4f\u5bbf\u7a05\u3001\u65c5\u904a\u7a05\u3002\u9019\u4e9b\u7a05\u53ea\u91dd\u5c0d\u300c\u77ed\u4f4f\u300d\u8ab2\uff0c\u901a\u5e38\u4ee5\u5165\u4f4f\u5929\u6578\u4f5c\u70ba\u5206\u754c\uff0c\u8d85\u904e\u9580\u6abb\u5c31\u4e0d\u7528\u7e73\u3002<\/p>\n<p><strong>\u52a0\u62ff\u5927\u2014\u2014\u806f\u90a6\u8207\u7701\u7a05<\/strong><\/p>\n<table>\n<thead>\n<tr>\n<th>\u5730\u5340<\/th>\n<th>\u806f\u90a6\/\u7701\u7a05<\/th>\n<th>\u984d\u5916\u4f4f\u5bbf\u7a05<\/th>\n<th>\u77ed\u4f4f\u9580\u6abb<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u5351\u8a69\u7701\uff08BC\uff0c\u542b\u6eab\u54e5\u83ef\uff09<\/td>\n<td>5% GST + 8% PST<\/td>\n<td>\u5404\u5730\u4e0d\u540c\uff0c\u6700\u9ad8 3% MRDT\uff08\u5e02\u653f\u5340\u57df\u65c5\u904a\u7a05\uff09\uff1b\u6eab\u54e5\u83ef\u53e6\u52a0 2.5%\u300c\u91cd\u5927\u8cfd\u4e8b MRDT\u300d\uff08\u81f3 2030 \u5e74 1 \u6708 31 \u65e5\u6b62\uff0c\u7528\u4f86\u652f\u61c9\u4e16\u754c\u76c3\u7b49\u5927\u578b\u6d3b\u52d5\u652f\u51fa\uff09<\/td>\n<td>\u5c11\u65bc 30 \u9023\u7e8c\u665a\u9069\u7528\u77ed\u79df\u7a05\u5236<\/td>\n<\/tr>\n<tr>\n<td>\u5b89\u5927\u7565\u7701\uff08\u542b\u591a\u502b\u591a\uff09<\/td>\n<td>13% HST<\/td>\n<td>\u591a\u502b\u591a\u5e02\u653f\u4f4f\u5bbf\u7a05\uff08MAT\uff09\u76ee\u524d 8.5%\uff082025\/6\/1\u20132026\/7\/31 \u81e8\u6642\u4e0a\u8abf\u56e0\u61c9\u4e16\u754c\u76c3\uff0c2026\/8\/1 \u8d77\u56de\u5230\u5e38\u614b 6%\uff09<\/td>\n<td>\u5c11\u65bc 28 \u9023\u7e8c\u665a\u624d\u8ab2 MAT\uff0c\u6eff 28 \u665a\u4ee5\u4e0a\u514d\u6536<\/td>\n<\/tr>\n<tr>\n<td>\u9b41\u5317\u514b\u7701<\/td>\n<td>5% GST + 9.975% QST<\/td>\n<td>\u90e8\u5206\u57ce\u5e02\u53e6\u6709\u65c5\u904a\u7a05<\/td>\n<td>\u4f9d\u7701\u898f\u5b9a\uff0c\u901a\u5e38 31 \u5929\u4ee5\u4e0b\u9069\u7528<\/td>\n<\/tr>\n<tr>\n<td>\u5351\u8a69\u7701\u5176\u4ed6\u57ce\u5e02\uff08\u5982 Kelowna\u3001Whistler\uff09<\/td>\n<td>5% GST + 8% PST<\/td>\n<td>\u7576\u5730 MRDT \u6700\u9ad8 3%\uff0c\u5404\u5e02\u4e0d\u540c\uff0c\u9700\u67e5 MRDT \u5730\u5340\u5730\u5716\u78ba\u8a8d\u5be6\u969b\u7a05\u7387<\/td>\n<td>\u540c BC \u898f\u5247<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u7f8e\u570b\u2014\u2014\u5dde\u8207\u5e02\u653f\u5404\u81ea\u70ba\u653f<\/strong><\/p>\n<p>\u7f8e\u570b\u6c92\u6709\u5168\u570b\u7d71\u4e00\u7684\u4f4f\u5bbf\u7a05\uff0c\u5dde\u7a05\u3001\u5e02\u7a05\uff0c\u6709\u6642\u9084\u6709\u300c\u6bcf\u665a\u56fa\u5b9a\u91d1\u984d\u300d\u4e09\u7a2e\u758a\u52a0\uff0c\u57ce\u5e02\u4e4b\u9593\u5dee\u7570\u5f88\u5927\uff1a<\/p>\n<table>\n<thead>\n<tr>\n<th>\u57ce\u5e02\/\u5730\u5340<\/th>\n<th>\u5927\u7d04\u7e3d\u7a05\u7387\uff08\u542b\u6240\u6709\u5c64\u7d1a\uff09<\/th>\n<th>\u5099\u8a3b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\u590f\u5a01\u5937<\/td>\n<td>\u7d04 11%\uff08\u5dde\uff09+ \u5730\u65b9\u7a05\uff0c\u7e3d\u8a08\u53ef\u5230\u8fd1 19%<\/td>\n<td>2026 \u5e74\u5dde\u7a05\u5f9e 10.25% \u8abf\u5347\u81f3 11%<\/td>\n<\/tr>\n<tr>\n<td>\u7d10\u7d04\u5e02<\/td>\n<td>\u7d04 14.75% + \u6bcf\u623f\u6bcf\u665a\u56fa\u5b9a $3.50<\/td>\n<td>\u5dde\u7a05\u3001\u5e02\u7a05\u3001\u5e02\u4f4f\u5bbf\u7a05\u4e09\u5c64\u758a\u52a0<\/td>\n<\/tr>\n<tr>\n<td>\u83ef\u76db\u9813\u7279\u5340<\/td>\n<td>\u7d04 15.95%<\/td>\n<td>\u5168\u7f8e\u6578\u4e00\u6578\u4e8c\u9ad8<\/td>\n<\/tr>\n<tr>\n<td>\u52a0\u5dde\u8056\u5730\u7259\u54e5<\/td>\n<td>\u7d04 11.75\u201313.75%\uff08\u4f9d\u5340\u57df\uff09<\/td>\n<td>2026 \u5e74\u6301\u7e8c\u8abf\u5347<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u9019\u5c0d\u8a02\u623f\u6c7a\u7b56\u7684\u5be6\u969b\u610f\u7fa9\u662f\uff1a\u6eab\u54e5\u83ef\u8a02\u623f\u5982\u679c\u843d\u5728 30 \u665a\u4ee5\u5167\uff0c\u7b49\u65bc\u8981\u758a\u4e0a GST+PST+MRDT\uff08\u52a0\u4e0a\u6eab\u54e5\u83ef\u984d\u5916\u7684 2.5%\uff09\uff0c\u653f\u5e9c\u7a05\u91d1\u90e8\u5206\u7c97\u6293\u4e0b\u4f86\u5c31\u903c\u8fd1\u6210\u4ea4\u50f9\u7684 18% \u4e0a\u4e0b\uff0c\u518d\u52a0\u4e0a\u5e73\u53f0\u670d\u52d9\u8cbb\uff0c\u7e3d\u652f\u51fa\u6703\u6bd4\u623f\u50f9\u672c\u8eab\u9ad8\u51fa\u4e0d\u5c11\uff1b\u591a\u502b\u591a\u5247\u662f\u6293\u7dca\u300c28 \u665a\u300d\u9019\u689d\u7dda\u6700\u5212\u7b97\u2014\u2014\u8a02 28 \u665a\u8ddf\u8a02 29 \u665a\uff0c\u5dee\u7684\u53ef\u80fd\u4e0d\u53ea\u662f\u4e00\u665a\u623f\u79df\uff0c\u800c\u662f\u6574\u6bb5\u4f4f\u5bbf\u8981\u4e0d\u8981\u7e73 8.5% \u7684 MAT\u3002<\/p>\n<p>\u6eab\u54e5\u83ef\u7684\u77ed\u79df\u898f\u5b9a\u5728 2024 \u5e74 10 \u6708\u4fee\u6cd5\u5f8c\u8b8a\u56b4\uff1a\u77ed\u79df\u5b9a\u7fa9\u5f9e\u300c\u5c11\u65bc 30 \u665a\u300d\u653e\u5bec\u7d0d\u7ba1\u5230\u300c\u5c11\u65bc 90 \u9023\u7e8c\u665a\u300d\u90fd\u7b97\u77ed\u79df\uff0c\u800c\u4e14\u77ed\u79df\u623f\u6771\u53ea\u80fd\u7528\u300c\u4e3b\u8981\u5c45\u4f4f\u5730\u300d\uff08principal residence\uff09\u767b\u8a18\uff0c\u4e0d\u80fd\u62ff\u6295\u8cc7\u516c\u5bd3\u4f86\u505a\u6574\u5c64 Airbnb\u3002\u5e02\u5834\u4e0a\u6574\u5c64\u516c\u5bd3\u578b Airbnb \u623f\u6e90\u56e0\u6b64\u6bd4\u904e\u53bb\u5c11\uff0c\u71b1\u9580\u6708\u4efd\u623f\u6e90\u6703\u66f4\u7dca\u3002\u5be6\u969b\u64cd\u4f5c\u4e0a\uff0c1\u201313 \u665a\u51fa\u5dee\u3001\u770b\u7403\u3001\u77ed\u65c5\u904a\uff0c\u98ef\u5e97\u6216 Airbnb\/Vrbo \u4e0a\u6a19\u793a\u5408\u6cd5\u767b\u8a18\uff08\u6709\u5e02\u653f\u71df\u696d\u57f7\u7167\u865f+\u7701\u767b\u8a18\u865f\uff09\u7684\u6574\u5c64\u623f\u6e90\u90fd\u53ef\u4ee5\uff0c\u8a02\u623f\u524d\u52d9\u5fc5\u770b\u6e05\u695a\u662f\u5426\u986f\u793a\u9019\u5169\u7d44\u7de8\u865f\uff1b2 \u9031\u5230 3 \u500b\u6708\u7684\u904e\u6e21\u671f\uff0cBlueground\u3001Corporate Stays \u9019\u985e\u6708\u79df\u516c\u5bd3\u6700\u7a69\uff0c\u56e0\u70ba\u5b83\u5011\u672c\u4f86\u5c31\u4ee5 30 \u665a\u4ee5\u4e0a\u70ba\u6700\u77ed\u79df\u671f\u8a2d\u8a08\uff0c\u4e0d\u6703\u5361\u5230\u77ed\u79df\u724c\u7167\u722d\u8b70\uff1b3 \u500b\u6708\u4ee5\u4e0a\u7684\u7559\u5b78\u3001\u5de5\u4f5c\u3001\u79fb\u6c11\u5b89\u9813\uff0c\u5c31\u8a72\u8d70\u6b63\u5f0f BC \u4f4f\u5b85\u79df\u8cc3\u5408\u7d04\uff0c\u9069\u7528 BC Residential Tenancy Branch \u7684\u623f\u6771\u623f\u5ba2\u4fdd\u8b77\u898f\u5b9a\uff0c\u5b8c\u5168\u4e0d\u6d89\u53ca\u77ed\u79df\u7a05\u6216\u724c\u7167\u554f\u984c\u3002<\/p>\n<p>\u591a\u502b\u591a\u7684\u898f\u5247\u4e0d\u540c\uff0c\u91cd\u9ede\u4e0d\u662f\u4e3b\u8981\u5c45\u4f4f\u5730\uff0c\u800c\u662f\u300c\u767b\u8a18\u8cbb+28 \u665a\u7a05\u52d9\u9580\u6abb\u300d\u3002\u77ed\u79df\u696d\u8005\u8981\u7e73 375 \u5143\uff082026 \u5e74\u8cbb\u7387\uff09\u7684\u767b\u8a18\u8cbb\u4e26\u53d6\u5f97\u767b\u8a18\u865f\uff0c\u623f\u6e90\u7406\u8ad6\u4e0a\u90fd\u8981\u986f\u793a\u9019\u7d44\u865f\u78bc\u30021\u201313 \u665a\u8d70 Airbnb\u3001Vrbo\u3001Booking.com\uff0c\u7d50\u5e33\u6642 13% HST + 8.5% MAT\uff082026\/7\/31 \u524d\uff09\u6703\u76f4\u63a5\u53cd\u6620\u5728\u7e3d\u50f9\uff0c\u8a02\u623f\u6642\u5efa\u8b70\u76f4\u63a5\u6bd4\u8f03\u542b\u7a05\u7e3d\u50f9\uff1b2 \u9031\u5230 1 \u500b\u6708\u5982\u679c\u884c\u7a0b\u6709\u5f48\u6027\uff0c\u628a\u4f4f\u5bbf\u5929\u6578\u62c9\u5230 28 \u665a\u4ee5\u4e0a\u53ef\u4ee5\u5b8c\u5168\u514d\u9664 MAT\uff0c\u7b49\u65bc\u7701\u4e0b\u7e3d\u50f9\u8fd1\u4e00\u6210\uff0c\u9019\u662f\u591a\u502b\u591a\u6700\u5bb9\u6613\u88ab\u5ffd\u7565\u7684\u7701\u9322\u6280\u5de7\uff1b1 \u500b\u6708\u4ee5\u4e0a\u5c31\u9032\u5165\u9577\u79df\u516c\u5bd3\u5e02\u5834\uff0c\u7c3d\u7d04\u5f8c\u9069\u7528\u5b89\u5927\u7565\u7701\u4f4f\u5b85\u79df\u8cc3\u6cd5\u898f\uff0c\u7121\u77ed\u79df\u7a05\u3001\u7121\u767b\u8a18\u8cbb\u554f\u984c\u3002<\/p>\n<p>\u9664\u4e86\u6eab\u54e5\u83ef\u3001\u591a\u502b\u591a\uff0c\u8499\u7279\u5a41\u3001\u5361\u52a0\u5229\u3001\u6e25\u592a\u83ef\u7b49\u57ce\u5e02\u7684\u77ed\u79df\u724c\u7167\u8207\u4f4f\u5bbf\u7a05\u898f\u5247\u908f\u8f2f\u985e\u4f3c\uff0c\u53ea\u662f\u7a05\u7387\u8207\u5929\u6578\u9580\u6abb\u4e0d\u540c\uff0c\u8a02\u623f\u524d\u52d9\u5fc5\u7528\u57ce\u5e02\u540d\u7a31\u52a0\u300cshort-term rental bylaw\u300d\u300cmunicipal accommodation tax\u300d\u67e5\u4e00\u6b21\u5b98\u65b9\u9801\u9762\uff0c\u4e0d\u8981\u6cbf\u7528\u5176\u4ed6\u57ce\u5e02\u7684\u898f\u5247\u5957\u7528\u3002\u60e0\u65af\u52d2\u3001\u57fa\u9686\u62ff\u9019\u985e\u5ea6\u5047\u578b\u57ce\u93ae\u666e\u904d\u8ab2 3% MRDT\uff0c\u65fa\u5b63\uff08\u6ed1\u96ea\u5b63\u3001\u8cfd\u4e8b\u671f\u9593\uff09\u623f\u6e90\u6703\u63d0\u524d\u6eff\u623f\uff0c\u5efa\u8b70\u63d0\u65e9 1\u20132 \u500b\u6708\u8a02\u623f\u3002<\/p>\n<p>\u8a02\u623f\u524d\u5efa\u8b70\u7167\u9019\u500b\u9806\u5e8f\u6aa2\u67e5\uff1a\u9019\u500b\u5929\u6578\u843d\u5728\u77ed\u79df\u9084\u662f\u9577\u79df\u9580\u6abb\uff08\u6eab\u54e5\u83ef 90 \u665a\u3001\u591a\u502b\u591a 28 \u665a\u662f\u5206\u6c34\u5dba\uff09\uff1b\u623f\u6e90\u662f\u5426\u986f\u793a\u5408\u6cd5\u767b\u8a18\/\u724c\u7167\u7de8\u865f\uff1b\u7d50\u5e33\u9801\u9762\u542b\u7a05\u7e3d\u50f9\u662f\u591a\u5c11\uff0c\u4e0d\u662f\u53ea\u770b\u623f\u50f9\uff1b\u662f\u5426\u6709\u514d\u8cbb\u53d6\u6d88\uff0c\u884c\u7a0b\u672a\u5b9a\u6642\u512a\u5148\u9078\u9019\u985e\u623f\u6e90\uff1b\u5982\u679c\u8d85\u904e 1 \u500b\u6708\uff0c\u6708\u79df\u516c\u5bd3\u6216\u9577\u79df\u662f\u5426\u6bd4\u9010\u665a\u8a02\u623f\u66f4\u5212\u7b97\u3002<\/p>\n<p><strong>\u5e38\u898b\u554f\u984c<\/strong><\/p>\n<p><strong>\u8a02 Airbnb \u4e00\u5b9a\u6bd4\u98ef\u5e97\u8cb4\u55ce\uff1f<\/strong><\/p>\n<p>\u4e0d\u4e00\u5b9a\u3002\u77ed\u4f4f\u5e7e\u665a\u6642\uff0cAirbnb \u7684\u6e05\u6f54\u8cbb\u8ddf\u670d\u52d9\u8cbb\u758a\u52a0\u5f8c\uff0c\u7e3d\u50f9\u5e38\u5e38\u8ddf\u540c\u7b49\u7d1a\u98ef\u5e97\u5dee\u4e0d\u591a\u751a\u81f3\u66f4\u9ad8\uff1b\u4f46\u6708\u79df\u3001\u591a\u4eba\u5171\u4f4f\u6642\uff0cAirbnb \u6216 Vrbo \u6574\u5c64\u623f\u6e90\u5e73\u5747\u4e0b\u4f86\u901a\u5e38\u6bd4\u98ef\u5e97\u4fbf\u5b9c\u3002<\/p>\n<p><strong>\u591a\u502b\u591a\u7684 28 \u665a\u514d\u7a05\u898f\u5247\uff0c\u662f\u4e0d\u662f\u8a02 28 \u665a\u6574\u5c31\u514d\u7a05\uff1f<\/strong><\/p>\n<p>\u898f\u5247\u662f\u300c28 \u9023\u7e8c\u665a\u4ee5\u4e0a\u300d\u514d\u6536 MAT\uff0c\u5e73\u53f0\u8207\u623f\u6771\u5be6\u52d9\u4e0a\u6703\u6293\u8a02\u55ae\u5929\u6578\u662f\u5426\u9054\u5230\u6216\u8d85\u904e 28 \u665a\u8a8d\u5b9a\uff0c\u5efa\u8b70\u8a02\u623f\u524d\u76f4\u63a5\u5728\u7d50\u5e33\u9801\u78ba\u8a8d\u7a05\u91d1\u6b04\u4f4d\u662f\u5426\u5df2\u7d93\u662f 0\uff0c\u4e0d\u8981\u53ea\u6191\u81ea\u5df1\u7b97\u3002<\/p>\n<p><strong>\u6eab\u54e5\u83ef\u7684\u77ed\u79df\u724c\u7167\u865f\u78bc\uff0c\u623f\u5ba2\u8981\u53bb\u54ea\u88e1\u6838\u5c0d\uff1f<\/strong><\/p>\n<p>City of Vancouver \u5b98\u7db2\u7684\u77ed\u79df\u724c\u7167\u5c08\u5340\u53ef\u4ee5\u67e5\u8a62\u6838\u767c\u7684\u71df\u696d\u57f7\u7167\u6e05\u55ae\uff0c\u8a02\u623f\u524d\u82e5\u5c0d\u623f\u6e90\u5408\u6cd5\u6027\u6709\u7591\u616e\uff0c\u53ef\u4ee5\u62ff\u623f\u6e90\u986f\u793a\u7684\u865f\u78bc\u53bb\u6838\u5c0d\u3002<\/p>\n<p><strong>\u65b0\u79fb\u6c11\u6216\u7559\u5b78\u751f\uff0c\u4e00\u958b\u59cb\u8a72\u7528\u54ea\u7a2e\u5e73\u53f0\u904e\u6e21\uff1f<\/strong><\/p>\n<p>\u591a\u6578\u4eba\u6703\u5148\u7528 Airbnb\u3001Vrbo \u6708\u79df\u623f\u6e90\u6216 Blueground\/Corporate Stays \u843d\u5730\u904e\u6e21 1 \u500b\u6708\u5167\uff0c\u540c\u6642\u7528\u7ad9\u4e0a<a href=\"https:\/\/lets-canada.com\/canada-rental-website-comparison-2026\/\">\u79df\u5c4b\u7db2\u7ad9\u6bd4\u8f03<\/a>\u90a3\u7bc7\u63d0\u5230\u7684 Zumper\u3001PadMapper\u3001Facebook \u793e\u5718\u627e\u9577\u79df\uff0c\u78ba\u5b9a\u57ce\u5e02\u3001\u901a\u52e4\u7bc4\u570d\u5f8c\u518d\u7c3d\u6b63\u5f0f\u79df\u7d04\uff0c\u907f\u514d\u4eba\u5728\u6d77\u5916\u5c31\u76f4\u63a5\u7c3d\u9577\u79df\u5408\u7d04\u88ab\u9a19\u3002<\/p>\n<p><em>\u5b98\u65b9\u7a05\u7387\u9801\u9762\uff1a<a href=\"https:\/\/vancouver.ca\/doing-business\/hotel-and-motel-tax.aspx\" target=\"_blank\" rel=\"noopener noreferrer\">City of Vancouver MRDT<\/a>\uff5c<a href=\"https:\/\/www.toronto.ca\/business-economy\/industry-sector-support\/short-term-rentals\/\" target=\"_blank\" rel=\"noopener noreferrer\">City of Toronto 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