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I-Value Added Tax (I-VAT)

Value Added Tax, or VAT, is a tax assessed on the supply of goods and services. Airbnb charges VAT on its service fees for customers from:

  • Albania
  • Belarus
  • Chile
  • Colombia
  • European Union
  • Iceland
  • Mexico
  • Norway
  • Russia
  • Saudi Arabia
  • Serbia
  • South Africa
  • Switzerland
  • Taiwan
  • The Bahamas
  • United Arab Emirates
  • Uruguay

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

VAT, Japanese Consumption Tax (JCT), and Goods and Services Tax (GST) rates are usually calculated according to the local rate of the customer’s country of residence or the place of supply.

When it’s charged

For guests

VAT, JCT, GST, or service tax is charged at the time of payment and is based on the total guest service fee for a reservation, unless noted otherwise below. If you change your reservation, VAT, JCT, or GST adjusts to reflect any change in the service fee.

For Hosts

VAT, GST, or service tax is deducted from your payout and is based on the total host service fee for a reservation (unless otherwise exempt or noted below). If a reservation is changed, VAT or GST adjusts to reflect any change in the service fee.

Special considerations

Australia, New Zealand, and Singapore

Goods and Services Tax, or GST, is applicable instead of VAT. GST applies to Hosts and guests.

Japan

Japanese Consumption Tax, or JCT, is applicable to both guests and Hosts instead of VAT.

Guests: Airbnb charges JCT from guests who reside in Japan, then Airbnb reports and pays the JCT. In this regard, Airbnb (Airbnb Ireland) is registered as a Registered Foreign Business under the JCT act (Registration No. 00046).

Hosts: Hosts who reside in Japan are obligated to report and pay the JCT because the hosting services that Airbnb provides are subject to the “reverse charge” system under the JCT act. (Airbnb does not charge or report/pay such JCT.) As to the JCT payment by way of the “reverse charge” system, please refer to the explanation on the National Tax Agency of Japan's website.

Malaysia

Service tax is applicable instead of GST or VAT. Malaysian service tax applies on service fees for guests and Hosts in Malaysia.

Mexico

Airbnb collects VAT on the full accommodation price plus any fees for other items, if applicable (ex: cleaning, extra guests, and guest service fees) from all guests staying in Mexican listings (i.e. domestic and inbound travelers).

For both listings and Airbnb Experiences, VAT applies to both guest and Host service fees (unless otherwise exempt).

South Korea

Airbnb is required to charge VAT on the guest service fee from all guests whose reservation listing is located in South Korea.

For both listings and Airbnb Experiences, VAT applies to both guest and Host service fees (unless otherwise exempt).

Taiwan

Airbnb collects VAT from guests who reside in Taiwan on the guest service fee. Airbnb also collects VAT on the full accommodation price plus any fees for other items (ex: cleaning, extra guests, and guest service fees), if applicable, from all guests staying in Taiwanese listings.

Additional resources

Please consult your nearest local tax offices or your tax advisors as to your specific tax consequences. For more information:

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