Bed and breakfast, also known as B&B, is a term, originating in the United Kingdom, but now also used in the USA and Canada, for an establishment that offers bed accommodation, and breakfast in return for payment, but usually does not offer other meals. Typically, bed and breakfasts are private homes with only one or two bedrooms available for commercial use. A boarding house is different from and has a longer history than a bed and breakfast facility. The boarding house is for longer term stays, whereas bed and breakfast is for people travelling through the area on short stays.

Generally, guests are accommodated in private bedrooms with private bathrooms, or in a suite of rooms including an en suite bathroom. Some homes have private bedrooms with a bathroom which is shared with another guest or sometimes more than one other guest. Breakfast is served in the morning – in the bedroom, a dining room, or the host's kitchen.

B&Bs and guest houses may be operated either as a secondary source of income or a primary occupation. Staff can consist of the home's owners and family members, or you may find some bed and breakfasts where the home's owners have hired cleaning, cooking and other staff. A property which hires professional management is no longer a bed and breakfast, but enters the category of Inn, Guest House or Small Hotel. B&B's are a form of a tertiary business.