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As a host, depending on your location, you may be required to collect local tax or Value Added Tax (VAT) from your guests.

Local tax

If you determine that you need to collect tax, it's important that guests are informed of the exact tax amount prior to booking.

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.

If you’re a host who has provided your business tax ID and relevant tourist tax registration info, you may be eligible to collect taxes directly from guests by using our professional hosting tools.

If automatic occupancy tax collection and payment isn't available for your listing, you can collect occupancy taxes manually with a special offer or the Resolution Center.

Note: Transient occupancy tax payouts won't go through specific routing rules, and will only be sent to your default payout method.

VAT

If your country of residence is part of the European Union, Latin America, China, or South Korea, you may need to assess 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, Albania, Chile, Colombia, Iceland, Mexico, Norway, Saudi Arabia, South Africa, Switzerland, and Uruguay. 

Airbnb is also required to collect VAT on its service fees from all users who contract with Airbnb China.

For info on Japanese consumption taxes (JCT), refer to What is VAT and how does it apply to me?.

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