Your state or locality may impose a tax on the rental of rooms. In many places this is known as a occupancy tax, but may also be known as a lodging tax, a room tax, a use tax, a tourist tax, or hotel tax. We expect all hosts to familiarize themselves with and follow their local laws and regulations.
If you determine that you need to collect tax, you may either incorporate it into your nightly price, add it via 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 has made agreements with government officials to collect and remit local taxes on behalf of hosts, making the tax collection process easier for all parties involved. For Airbnb listings in these areas, applicable local taxes are calculated and collected at the time of booking. This won't affect the payouts you receive for reservations. As a host, you'll continue to collect your payout of accommodation fees minus Airbnb service fees, just as you do today.
We're dedicated to keeping your personal information private—if at any point we're required to share any information with your local government, you'll be specifically notified of the needed disclosures.
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 on this and assistance assessing VAT on the services you provide if necessary.
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, and South Africa.
As a host, your gross earnings may be subject to US income taxes. To assist with US tax compliance, we collect taxpayer information from hosts in order to provide an account of their earnings each year. Even if you're not a US taxpayer, we may still require certain information from you. Learn more about why Airbnb may request your taxpayer information.
To add your taxpayer information, go to your Payout Preferences and complete the appropriate form.
US persons may fill out a W-9 form. At the end of January, we'll provide hosts who've submitted a W-9 with a Form 1099-K showing their reportable earnings from the previous year. The IRS definition of US persons includes domestic corporations. Learn more about US tax classifications.
Non-US persons who have a Taxpayer Identification Number (either a Social Security Number or Employer Identification Number) may fill out a W-8ECI form. We'll provide hosts who submit a W-8ECI with a 1042-S form showing any US sourced earnings that they have.
Non-US persons who do not have a Taxpayer Identification Number may fill out a W-8BEN form to certify their foreign status. We'll provide hosts who have submitted a W-8BEN with a Form 1042-S reporting any US sourced earnings. Unless valid tax treaty benefits have been claimed, Airbnb is also required to withhold 30% on all payouts from US listings hosted by non-US persons.
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 yet provided it, we may be required to withhold a percentage of your earnings.
We expect all hosts to comply with the tax regulations in their area.