Jurisdictions around the world have different tax policies. Hosts are responsible for understanding their tax obligations and should check with their local authorities for more information about the specific requirements in their area.

Lodging taxes
In some locations, we are required by law or collection agreement to collect and remit certain local taxes for online bookings that occur on our platform.

The taxes vary and, depending on the local law, may include calculations based on a flat rate or percentage rate, the number of guests, number of nights, or property type booked.

When a listing is booked in one of these locations, the local taxes collected will be displayed automatically in the amount to pay and appear on the receipt once the reservation is confirmed.

For more information, read Overview: Lodging tax.

Value-Added Tax (VAT)
VAT is a tax assessed on the supply of services. We’re required to collect VAT on service fees, and subscription or booking fees in countries that tax Electronically Supplied Services (ESS). This applies to the following countries:
  • Australia  
  • European Union  
  • Japan
  • Norway
  • Switzerland

Regional differences
  • Australia and New Zealand: Goods and Services Tax (GST) is applicable instead of VAT.
  • Québec, Canada: Québec Sales Tax (QST) is applicable instead of VAT.
  • Japan: Japanese Consumption Tax (JCT) is applicable instead of VAT.
For more information, read About Value-Added Tax (VAT).

Income tax
If you have a listing with us, you need to provide us with your taxpayer details. As a US company, we’re required by the US Internal Revenue Service (IRS) to collect taxpayer details from hosts who may have US-sourced income.
Depending on your tax status and other criteria, we may be required to use the information you provided to prepare a tax form for you. Any required tax forms are mailed to the address you provided with your taxpayer details.