Welche Steuern müssen Gastgeber von Entdeckungen in anderen Ländern als den USA zahlen?
This information page provides basic information about the laws and registration requirement that may apply to trips provided through Airbnb. Further, it includes outline of regulations that can be applicable to various types of activities and links related to government data which can be helpful to you.
The information presented on this information page is not legal advice. Check with the city authorities of your residence or lawyers in case you are unable to fully understand how the local laws or information presented on this information page is applicable to the trip provided.
We would like to inform you that the content of this information page does not get updated in real-time and you are requested to check whether the related laws got amended recently or not.*
What taxes are to be paid as a trip host (Experience Host)?
As a trip host (Experience Host), you should be well acquainted about the following laws and pay the taxes which are applicable to the trip provided:
- Value Added Tax (VAT)
- Income tax
Please make sure that you keep receipts of expenses related to the trips provided as you can deduct expenses from your income tax.
Value Added Tax
Do I have to collect the value added tax from guests if a trip is offered in regions other than the USA?
As taxation can be complicated, it is recommended that you have sufficient time to get familiar with the laws corresponding to the members status.
In the European Union, China, and other countries, VAT is a general and comprehensive consumption tax based on value added to goods or services. This is mainly imposed on goods or services traded for consumption. In Japan, there is a similar tax called "Japanese Consumption Tax" or "JCT".
If your country of residence is the Republic of Korea, you should consider checking whether the value added tax is applicable to the services provided. If you reside in Japan, you must determine if JCT should be imposed or not. If the country of residence is in the European Union or China, you also must check whether the value added tax is applicable. Consult with a tax expert if you wish to get more information related to value added tax or JCT or if you wish to know more about applicability of value added tax on a trip offered.
The trip provided is subject to VAT. How do I calculate the amount of tax to be collected from the guest?
VAT and JCT is calculated as per the tax rate of the consumer's country of residence. Value added tax and JCT rates fluctuate from time to time. To know the latest tax rate of the country where the value added tax or JCT has to be paid, check with the jurisdictional tax office. Additional information for value added tax of the Republic of Korea can be checked here. Additional information for value added tax within the European Union can be checked here. Detailed information for JCT of Japan can be checked here.
The trip provided is subject to VAT. How do I collect taxes from guests?
As an Airbnb host, if it is determined that the value added tax or JCT is to be collected, the host can collect the tax directly from the guest. In such cases, it is important to let the guest know the accurate amount of the value added tax or JCT to be imposed on the trip before they make a booking. It the host settles the value added tax or JCT directly, it has to be received directly from the guest at the time of the trip's commencement.
The trip provided is subject to VAT. How do I file and pay the taxes?
회You must obtain a valid VAT or JCT payer’s identification number in the country of residence. Check here for additional information related to registration and payment procedures in the Republic of Korea. Check here for additional information related registration and payment procedures within the European Union. Check here for additional information related to such registration and payment procedures within Japan.
Is there any income tax that must be paid for trip provided?
As a host, you may be expected to pay the income tax and local income tax. Airbnb expects that all hosts will comply with the tax laws applicable to each individual and you are expected to consult with a tax expert for matters related to the income tax.
What are the expenses that can be deducted from income tax?
All income earned as a host may not be subject to income tax. It may be possible to deduct expenses borne by you or the amount paid to other service providers (restaurant or tourist destination) or insurance expenses and other expenses.
However, there are a number of special provisions in this section and you are expected to consult with a tax expert as Airbnb does not offer tax advice.
* Airbnb will not be held responsible for the reliability or accuracy of information contained in links to 3rd party websites (including links to laws and regulations).
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