Areas where tax collection and remittance by Airbnb on experiences and services is available

In areas where Airbnb is required by law to collect and remit certain taxes on the experience or service price, Airbnb calculates these taxes and collects them from guests at the time of payment. Airbnb then remits collected taxes to the applicable tax authority on behalf of hosts. This can apply to sales taxes, value added taxes (VAT), or goods and service taxes (GST) on the experience or service price. 

Currently, Airbnb is collecting and remitting taxes on experiences and services in the following locations. 

Countries

Mexico 

Guests who book Airbnb Experiences and Services located in Mexico will pay the following tax as part of their reservation:Value Added Tax (VAT): 

• 16% of the experience or service price in Mexico. For more information, please visit the Mexico Tax Resource Center.

United States

Guests who book Airbnb Experience and Services located in the United States may be required to pay taxes. Airbnb may collect taxes on certain services across the United States. For additional details on whether Airbnb is collecting taxes on your service(s), follow the below instructions:

1. Click Listings and select the listing you want to edit
2. In Listing editor, click Settings  
3. Under Edit preferences, click Taxes

Any taxes that Airbnb is collecting and remitting on your behalf will be noted in the Local tax collection section of your Taxes page.

Service hosts are responsible for determining whether they need to collect and remit additional taxes on services not listed in their dashboard.

Experience and Service hosts should collect and remit taxes in accordance with state and local laws. Experience and services hosts are responsible for assessing all taxes not collected by Airbnb. 

Additional information regarding tax collection and remittance by Airbnb.

Please see below for more information regarding the taxes that Airbnb collects and remits in each state.

State of Connecticut

Guests who book Airbnb Experiences and Services located in the State of Connecticut may pay the following tax as part of their reservation:

• State Sales Tax: 6.35% on certain services in the State of Connecticut. For more information, please visit the Connecticut Department of Revenue website.

District of Columbia

Guests who book Airbnb Experiences and Services located in the District of Columbia may pay the following tax as part of their reservation:

• Sales Tax: 6% on certain services in the District of Columbia. For more information, please visit DC.gov.

State of Indiana

Guests who book Airbnb Experiences and Services located in the State of Indiana may pay the following tax as part of their reservation:

• State Sales Tax: 7% on certain services in the State of Indiana. For more information, please visit the Indiana Tax FAQs website.

State of Kentucky

Guests who book Airbnb Experiences and Services located in the State of Kentucky may pay the following tax as part of their reservation:

• State Sales Tax: 6% on certain d services in the State of Kentucky. For more information, please visit the Kentucky Department of Revenue website.

State of Maine

Guests who book Airbnb Experiences and Services located in the State of Maine may pay the following tax as part of their reservation:

• State Sales Tax: 5.5% on certain services in the State of Maine. For more information, please visit the Maine Revenue Services website.

State of Maryland

Guests who book Airbnb Experiences and Services located in the State of Maryland may pay the following tax as part of their reservation:

• State Sales Tax: 6% on certain services in the State of Maryland. For more information, please visit the Maryland State Sales Tax website.

State of Massachusetts

Guests who book Airbnb Experiences and Services located in the State of Massachusetts may pay the following tax as part of their reservation:

• State Sales Tax: 6.25% on certain services in the State of Massachusetts. For more information, please visit the Massachusetts State Sales Tax website.

State of Michigan

Guests who book Airbnb Experiences and Services located in the State of Michigan may pay the following tax as part of their reservation:

• State Sales Tax: 6% on certain services in the State of Michigan. For more information, please visit the Michigan Department of Treasury's website.

State of New Jersey

Guests who book Airbnb Experiences and Services located in the State of New Jersey may pay the following tax as part of their reservation:

• State Sales Tax: 6.625% on certain services in the State of New Jersey. For more information, please visit the New Jersey Division of Taxation website.

Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.