City of Niagara Falls
A vacation rental licence, a fire inspection and a 4% accommodation tax.
- Licence
A Vacation Rental Unit licence. The City's fee schedule lists $500 for a new licence and $250 a year to renew, with the fire inspection included.
- Accommodation tax
4% from 1 April 2026, rising to 5% on 1 April 2027.
Which homes qualify, and for how many nights, depends on the home and how you use it. We go through that with you for your address.
Where this comes from
- City of Niagara Falls: vacation rental units
- City of Niagara Falls: schedule of fees
- City of Niagara Falls: Municipal Accommodation Tax
Read on 13 November 2026. Fees and rates change, so check the city’s page for today’s figures.