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How do taxes work for hosts?
If you determine that you need to collect tax, you can usually either incorporate it into your nightly price, add it within a Special Offer, or ask your guests to pay it in person. In each case, it's important that guests are informed of the exact tax amount prior to booking. If you choose to collect tax outside of your listing's rates, please note that it should be collected only upon arrival and that we are unable to assist with collection.
In some locations, Airbnb hosts may have a collect and remit feature available to handle occupancy tax. Hosts should not collect occupancy taxes separately for those jurisdictions.
Value Added Tax
If your country of residence is part of the European Union, you may need to assess Value Added Tax (VAT) on the services you provide. We encourage you to consult a tax advisor in your area for more insight or if you need assistance assessing VAT on the services you provide.
Additionally, Airbnb is required to collect VAT or JCT on its service fees in countries that tax Electronically Supplied Services. Currently, that includes all countries in the EU, Switzerland, Norway, Iceland, South Africa, and Japan.
US Income Taxes
As a host, your earnings may be subject to US income taxes. To assist with US tax compliance, we may collect your taxpayer information. Even if you're not a US taxpayer, we may still require certain information from you.
To add new taxpayer information, go to your Payout Preferences and complete the appropriate form.
US persons (including domestic corporations) may fill out a Form W-9. At the end of January, we will provide hosts who've earned over $20,000 and had 200+ reservations with a Form 1099-K showing their reportable earnings from the previous year.
Non-US persons who have a US Taxpayer Identification Number (either a Social Security Number or Employer Identification Number) may fill out a Form W-8ECI. We'll provide hosts who submit a W-8ECI with a Form 1042-S showing any US sourced earnings from the previous year.
Non-US persons who do not have a US Taxpayer Identification Number may fill out a Form W-8BEN to certify their foreign status. Airbnb is required to withhold 30% on all payouts from US listings hosted by non-US persons unless valid tax treaty benefits have been claimed. We'll provide hosts who have submitted a W-8BEN with a Form 1042-S showing any US sourced earnings from the previous year.
You can learn more about how the IRS classifies taxpayers for US tax purposes at irs.gov. If you're unsure of which form to submit, we encourage you to consult a tax professional who can clarify your tax status. If you've received a request to submit your taxpayer information and haven't provided it yet, we may be required to withhold a percentage of your earnings.
We expect all hosts to comply with the tax regulations in their area.