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教學 • 房東

房東該如何處理稅務事宜

Whether you’re a seasoned hospitality pro, or have just started hosting, it’s important to understand how taxes work for you. As a host, depending on your location, you may be required to collect local taxes on accommodation or Value Added Tax (VAT) from your guests.

Local taxes on accommodation

If you determine that you need to collect taxes, it's important that guests are informed of the exact tax amount prior to booking.

In some locations, Airbnb hosts may have a collect and remit feature available to handle taxes on accommodation. Hosts should not collect taxes separately for those jurisdictions.

If you’re a host who has provided your business tax ID and relevant tourist tax registration info, you may be eligible to collect taxes directly from guests by using our professional hosting tools.

If automatic tax collection and payment isn't available for your listing, you can collect taxes on accommodation manually with a special offer or the Resolution Center.

When VAT may apply

If your country of residence is part of the European Union, Latin America, China, or South Korea, you may need to assess VAT on the services you provide. We encourage you to consult a tax advisor in your jurisdiction for more insight or if you need assistance assessing VAT on the services you provide.

Additionally, Airbnb is required to collect VAT on its service fees in countries that tax electronically supplied services. Find a list of the current countries this applies to.

Note: Airbnb is also required to collect VAT on its service fees from all users who contract with Airbnb China.

For info on Japanese consumption taxes (JCT), and how VAT is applies in various countries refer to the info about VAT and how it applies to you.

How tax payout and reporting works

Depending on the type of tax collected, it may be detailed differently in your tax report.

If you’re eligible to collect custom taxes through our custom tax feature, those taxes are collected from the guest and sent to you as a separate Pass Through TOT payout.. You are responsible for submitting, paying, and reporting all custom taxes related to your bookings to the relevant tax authorities.

Your tax report will aggregate your custom taxes per reservation, pay them out together as one line item, and include reservation details like listing name and reservation code, as well as the total amount paid out. Your payout includes your nightly price, cleaning fee, and any other fees you’re collecting for new bookings, minus the host service fee.

Find out how to download your earnings report.

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