How does occupancy tax collection and remittance work for hotels on Airbnb Travel LLC?

This FAQ provides general information for our hotel partners contracting with Airbnb Travel, LLC regarding occupancy taxes and is not intended to provide tax advice.

Overview

Hotel partners remain responsible for complying with tax obligations, including accounting for applicable tax (for any taxes not collected and remitted by us), ensuring such tax rates are accurate and up-to-date, and timely remitting taxes they owe to the proper taxing authorities. If you have specific questions about your tax obligations under applicable laws and regulations, we recommend conducting independent research and/or consulting a tax professional.

In some jurisdictions, Airbnb Travel, LLC collects and remits occupancy taxes on behalf of hotels and/or on our service fee. We automatically calculate these taxes and collect them from guests at the time of payment, and then remit them to the applicable tax authority.

When we automate this process, it doesn’t change which taxes are due or the total payout you receive as a hotel. You’ll continue to receive your payout minus our service fee.

Occupancy tax collection and remittance by Airbnb Travel LLC

View taxes collected on your behalf

If your hotel is located in an area where Airbnb Travel, LLC collects and remits some or all of the taxes on the net room rate on your behalf, you can view this information in your listing details page. Our system determines which taxes apply based on the address entered by the hotel partner, please check your listing details to make sure your address is correct. Airbnb Travel, LLC is not responsible for any tax collection errors due to typos.

Even if Airbnb Travel, LLC automatically collects and pays certain occupancy taxes on your behalf, you may still be required to manually collect other occupancy taxes. For example, Airbnb Travel, LLC may collect state taxes but not local ones in some places.

Checking for tax collection eligibility

If we collect taxes for your area, you’ll see the Occupancy Tax collected and remitted by Airbnb section.

Other tax obligations

You are responsible for knowing whether or not Airbnb Travel LLC is collecting any taxes on your behalf.

For example, Airbnb Travel LLC may collect state taxes but not local ones in some places. If your hotel is located in an area where Airbnb Travel LLC collects the tax only on our service fee, you remain responsible for collecting and remitting the appropriate tax on your room rate (net of our service fee).

Hotels remain responsible for assessing and complying with all other applicable tax obligations (including any additional city or local requirements). We recommend doing some research to make sure you understand and comply with any local tax rules and obligations that apply to your listing. Check with your local government or a tax professional for additional information about taxes that apply to your situation.

Occupancy tax collection and remittance by hotel

Hotels are responsible for collecting and remitting any occupancy taxes on their net room rate that are not automatically collected and remitted by Airbnb Travel, LLC on the hotel’s behalf.

What taxes should be collected by the hotel?

Taxes on the net room rate (i.e., nightly price minus Airbnb Travel, LLC’s service fee), except for any taxes that Airbnb Travel, LLC collects and remits on behalf of hotels in your area.

What taxes should NOT be collected by the hotel?

• Taxes on Airbnb Travel, LLC’s service fee
  
• Any taxes on the net room rate that are already collected and remitted by Airbnb Travel, LLC

Adding taxes to be collected and remitted by the hotel

You can set the type of tax and the way you want to collect it (percentage per booking, fixed amount per guest, fixed amount per transaction). If entered as a percentage, this tax will be collected on your net room rate (i.e., net of Airbnb Travel, LLC’s service fee). Airbnb Travel, LLC is not responsible for any tax collection errors due to typos. You are responsible for ensuring that the taxes entered are accurate, complete, and up-to-date.

Please do not add any taxes that are already being automatically collected by Airbnb Travel, LLC on your behalf. If we collect and remit any taxes on behalf of hotels in your jurisdiction, you’ll see a section called Occupancy Tax collected and remitted by Airbnb.

We’ll collect these taxes from guests (in addition to any taxes we automatically collect and remit on your behalf), and will include them as part of your virtual credit card (VCC) payout for you to remit to the appropriate tax authorities.