Nova Scotia Short-Term Rental Regulations (2025): Registration, Zoning, HST, and Municipal Marketing Levies
2025 Snapshot
All short-term rentals in Nova Scotia (any stay 28 days or less) must be registered with the Province before they are advertised or rented. Your registration number must be displayed on every listing.
Municipal approval is separate from provincial registration. Many municipalities require zoning confirmation, permits, or a 3% marketing levy.
HST in Nova Scotia is 14% as of April 1, 2025. Short-term accommodations are generally taxable, and hosts may need to charge and remit HST depending on revenue.
If your taxable revenue exceeds $30,000 in four consecutive quarters, you must register for HST.
Some platforms remit the 3% municipal levy, but many do not. Direct bookings typically require the host to submit levy payments manually.
HST can apply on the sale of a property if it has been used as a commercial short-term rental. Changing a property from personal use to short-term rental (or back again) can also have tax implications. Speak with your accountant before selling or changing use.
What counts as a short-term rental
A short-term rental in Nova Scotia includes any accommodation rented for 28 days or less:
Houses
Cottages
Guest suites
Condo units
Rooms inside your primary residence
You must register before taking bookings, listing on Airbnb or Vrbo, or marketing online.
Zoning and municipal approvals
Provincial registration does not replace municipal rules. Every property is located in a zoning area, and zoning rules determine whether short-term rentals are allowed.
Municipalities may:
Allow full-home rentals
Allow only hosted rentals (owner living on site)
Restrict number of bedrooms
Limit total rental nights per year
Require a zoning confirmation letter or permit
If your property is part of a condo or apartment building, check condo bylaws, building rules, and owner/landlord consent.
Personal Vacation Homes vs. Commercial Short-Term Rentals
Nova Scotia classifies standalone cottages and seasonal homes into two possible categories:
• Personal Vacation Home
A recreational or seasonal property used mainly by the owner, their family, or close friends. It can be rented short-term, but only for up to 150 days per year. Beyond this limit, it no longer qualifies for this category.
• Commercial Short-Term Rental
Any property that is not the owner’s primary residence and is rented out as short-term accommodation for more than 150 days per year. Most investment properties automatically fall into this category.
The key difference is the intended use (personal vs. income-generating) and the number of rental days allowed. Personal vacation homes enjoy more flexibility for owners who rent occasionally, while commercial STRs are designed for full-time or high-volume rental operations and are subject to higher provincial fees and stricter tax rules.
Provincial registration: how it works
Gather documentation (operator information, civic address, number of bedrooms/units)
Provide proof of municipal land-use compliance
Provide condo or property-owner consent (if required)
Apply online and pay the provincial fee
Receive your registration number
Renew every year by April 1
Fees:
Primary residence STR: $50
Commercial STR: Tiered by location, up to $2,000 in major areas
Traditional tourist accommodations: $50–$150 depending on size
HST for short-term rentals
HST in Nova Scotia is 14% (5% federal + 9% provincial) starting April 1, 2025
Short-term stays (less than 1 month) are generally taxable
If your total taxable revenue passes $30,000 in a 12-month period, you must register for HST
Long-term monthly rentals are generally HST exempt
If you are HST-registered, you can usually claim input tax credits for eligible expenses like cleaning, supplies, and maintenance
HST when selling or changing use
If a property has been used mainly as a commercial short-term rental, HST may apply when the property is sold.
Changing a home from personal use to short-term rental (or back again) can also trigger “change-of-use” tax rules. This may result in HST owed, rebates, or capital cost allowance adjustments.
Always speak with an accountant before selling or changing how a rental property is used.
Municipal accommodation and marketing levies (3%)
Many municipalities in Nova Scotia charge a 3% levy on short-term stays. In most cases, the levy is taxable, meaning HST applies on top.
Where the 3% levy currently applies:
Halifax Regional Municipality (HRM) – 3%
All regions of Cape Breton Island – 3%
Truro / Colchester (including Stewiacke & Millbrook) – 3%
Town of Bridgewater – 3%
Municipality of the District of Argyle – 3% (effective May 1, 2025)
Municipality of the District of Yarmouth – 3% (effective June 1, 2025)
Annapolis County – 3%
Municipality of the District of Lunenburg (MODL) – 3% (initiative underway; confirm go-live date)
Important: In several municipalities (such as Bridgewater), Airbnb does not remit the levy. Hosts must calculate it, add it to the booking, and remit it manually.
For direct bookings, hosts are almost always responsible for collecting and submitting the levy themselves.
How to price a stay correctly
Room rate
3% municipal levy (if applicable)
14% HST
Total price shown clearly to the guest
How Over Sea can help
Over Sea supports investors and property owners across Nova Scotia by helping with:
Providing advice on if a property is eligible for short-term rental use
Reviewing zoning rules
Completing provincial STR registration
Setting up pricing to include HST and municipal levies
Providing operational guidance for compliant and profitable hosting
This support is especially valuable for out-of-province owners and anyone converting a new property into a short-term rental.
Disclaimer
This article provides general information only. Regulations, zoning rules, and tax laws vary by municipality and by property. Always speak with a qualified accountant and legal advisor to confirm how these rules apply to your individual situation.