Occupancy tax collection and remittance by Airbnb in India
Country of India
Guests who book Airbnb listings that are located in the Country of India will pay the following taxes as part of their reservation:
- India Goods and Services Tax: 12 - 18% of the accommodation charge including any cleaning fee. Tax rates vary based on the average nightly rate of the reservation. Airbnb will remit the entire portion of the GST collected from the guest directly to the tax authorities for hosts whose annual turnover is at or below the GST registration thresholds of INR 20 lakhs or INR 10 lakhs for Hosts whose listings are located in Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura, Himachal Pradesh and Uttarakhand. Hosts whose annual turnover is above the INR 20/10 lakhs thresholds mentioned above are required to remit the entire amount of the GST collected from the guest to the tax authorities. For detailed information, please visit Guidance on Goods and Services Tax (GST) for India Hosts or India’s government website.
Find out more about how occupancy tax collection and remittance by Airbnb works.
Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.
All prices are inclusive of Goods and Services Tax (GST), other indirect taxes, occupancy taxes, tourist or other visitor taxes, duties, and cesses (“Taxes”) as applicable, unless stated otherwise, and you will not be required to pay any additional Taxes at the time of checkout from the Accommodation. At the time of checkout from the Accommodation, the Host shall issue a tax invoice providing the breakdown between the base booking fee and all applicable taxes, the aggregate of which shall at all times be not more than the all inclusive price paid by you at the time of booking the Listing. Please note that Airbnb shall not be issuing any invoice to you in respect of the booking. It may at its sole discretion, issue a receipt to you acknowledging payment of the amounts received.
- HostGuidance on Goods and Services Tax (GST) for India HostsYou should consult with professionals for advice concerning tax matters.
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