Guests may be charged taxes on their stay, experience, or service bookings. Taxes may be charged to the guest by Airbnb, the host, or sometimes both. The taxes charged will be displayed as a separate line item at checkout and on the receipt.
In areas that Airbnb is required to collect and remit local taxes on behalf of hosts (like occupancy taxes, value-added taxes (VAT), and goods and service taxes (GST) on accommodations), Airbnb calculates these taxes and collects them from guests at the time of payment. Airbnb then submits collected taxes to the applicable tax authorities.
The tax types vary and may include calculations based on a percentage per booking, number of guests, number of nights, or property type booked, depending on local law. When you book a listing in one of these locations, the local taxes collected will be displayed automatically when you pay, and they will appear on your receipt once your reservation is confirmed. Find out about tax exemption refunds for certain locations.
Additionally, Airbnb is required to collect VAT on its service fees in countries that tax Electronically Supplied Services. Find the full list of countries requiring this tax for stays, experiences, and services.