How do taxes work for hosts?
If you determine that you need to collect tax, you can usually either 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 or China, you may need to assess Value Added Tax (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. Currently, that includes all countries in the EU, Switzerland, Norway, Iceland, South Africa, and Albania.
Airbnb is also required to collect VAT on its service fees from all users who contract with Airbnb China.
As for Japanese consumption taxes (JCT), please refer to What is VAT and how does it apply to me?.