Tax collection and remittance by Airbnb in Australia

Victoria

Under the Short Stay Levy Act 2024 that was recently passed by the Victoria Government, a new levy will apply to all bookings made from 1 January 2025 for stays at a Victorian property for less than 27 consecutive days.

To learn more, please visit the Victorian State Revenue Office official website.

How is the levy calculated?

The Short Stay Levy of 7.5% is applied to the “total booking fee”, which the Victorian Government has defined as the total amount paid for the booking, including the accommodation charge, GST, and other charges such as the levy itself.

For example, if the levy charged is $7.50, the accommodation and cleaning fees and Airbnb’s service fees itself may be less than $100. This is due to the definition of “total booking fee” as mentioned above, which includes back the levy charged.

In other words, unlike other similar short term rental levies, the total levy charged will be higher than 7.5% of the accommodation and cleaning fee, service fees and GST, once the levy itself and GST is taken into account. This is due to the unique and peculiar drafting of the Victorian Short Stay Levy Act. 

If your listing is not a 'short stay accommodation' and not subject to the levy, you may be eligible for an exemption?

The following properties may not be regarded as a ‘short stay accommodation’ and therefore can be exempt from the levy, after making a declaration to Airbnb:

• Your “principal place of residence”, whether you own or rent the property;
• “Commercial residential premises”, such as a hotel, motel, hostel or similar accommodation;
• Certain specialist accommodation, such as rooming houses, retirement villages and student accommodation provided in connection with an educational institution.

If your listing/s on Airbnb should be excluded from the short stay levy, please submit your declaration by completing this declaration form. For the complete definitions, please refer to the Short Stay Levy Act 2024.

As a host on Airbnb, do I need to collect the short stay levy for my listings on Airbnb?

No, you do not have to collect the levy and please note that there will be no changes required from your end. The only action requested is that if your listing is not ‘short stay accommodation’ and therefore exempt from the levy, please make a declaration (in accordance with official guidance to be provided by the Victoria SRO). Please keep a look out and visit the Victorian State Revenue Office’s official website for more details.

When is the short stay levy collected?

Airbnb will begin collecting the short stay levy from guests for any bookings of Airbnb listings in Victoria, Australia, made on or after 1 January 2025. If a change or cancellation is made to a booking, the amount of the levy that is charged will be adjusted accordingly.

Does this automatic collection affect the host’s payouts?

The collection of the levy does not affect the amount hosts receive from guests who book their listing. The rate is calculated automatically and added to the overall amount the guest pays.

How can I verify that the short stay levy has actually been collected on the reservations I accepted?

You will find a summary of your gross revenue generated by Airbnb per period on your personal account (Account > Transaction History > Gross Revenues).

How can I make a declaration for exclusion / exemption for Victoria short stay levy for my listings? 

If your listing/s on Airbnb should be excluded from the short stay levy, please declare by submitting this declaration form as soon as possible.

There is no need to fill out the State Revenue Office (SRO) version of the form. We have designed this streamlined process to make it easier for you to manage your listing on Airbnb and comply with the new rules.

How can I find my Host ID?

Go to your Profile page and find your URL. The number at the end of your URL is your Host ID.

How can I find my Listing ID?

Go to Manage Listing > click or tap Preview My Listing and look at the url. There will be a number after /rooms and before the next bit of text. This is your listing ID.

How will I know if my declaration form has been received / my listing will be exempt?

As long as you have completed and submitted the declaration form here, Airbnb will process your declaration and exempt your listing(s) from the Victoria short stay levy within 7 days of submission.

Please ensure that all the prescribed fields are completed. Otherwise, Airbnb may not be able to process an incomplete form.

If you require, you can edit your response to the declaration form here again, (https://forms.gle/DhWQYEuHKjysBZSf9), even after submitting earlier.

Will I need to submit another form on SRO’s website?

For your listings on Airbnb, as long as you have submitted the declaration form here, Airbnb will record your declaration of exemption for the Victoria short stay levy for your listings on Airbnb. There is no need to fill out the State Revenue Office (SRO) version of the form.

How can I edit my response to the declaration form?

You can edit your response to the declaration form if required, even after submitting earlier. Please go to the form here again (https://forms.gle/DhWQYEuHKjysBZSf9).

I don’t see the category of my listing in the declaration form. Is it exempt?

Please refer to this page from the State Revenue Office for the Victoria short stay levy, and review if your listing falls under the exclusions for Victoria short stay levy: https://www.sro.vic.gov.au/short-stay-levy

All the exemptions that are applicable for the levy are also listed in the declaration form.

If your listing falls under any of the categories listed, you may indicate in the declaration form.

Australian Capital Territory (ACT)

Under the ACT’s Short-Term Rental Accommodation (STRA) Levy Bill 2025 that was recently passed by the ACT Government, a new levy will apply to short-term rental accommodation bookings in the ACT made from 1 July 2025.

The levy will apply to short-term rental accommodation bookings that are less than 28 continuous days. The levy does not apply to bookings of 28 days or more.

To learn more, please visit the ACT Revenue Office’s website.

How is the levy calculated?

The levy of 5% is applied to the “consideration”, which includes (i) any amount described as being attributable to any tax imposed under a law applying in the ACT (e.g. GST, STRA levy) (ii) any fees associated with the booking (whenever payable) (e.g. booking fees, fees for cleaning, pets or extra guests).

For example, if the levy charged is $5, the consideration may be less than $100. This is due to the definition of “consideration” as mentioned above, which includes back the levy charged.

In other words, unlike other similar short term rental levies, the total levy charged will be slightly higher than 5% of the accommodation and cleaning fee, service fees and GST, once the STRA levy itself and GST is taken into account. This is due to the drafting and requirements of the Bill.

If your listing is not a 'rental accommodation' and not subject to the levy, you may be eligible for an exemption.

Please declare and let us know if you are eligible for an exemption by completing this form.

The following properties are not regarded as ‘rental accommodation’ and therefore can be exempt from the levy upon making a declaration:

1. Hosted accommodation, where the owner or occupant of the property stays in the property at the same time. For example, when a booking is made for a single room in a unit or house. There is not a specific exemption for a principal place of residence.
2. Hotels, motels, serviced apartment complexes, caravan parks, camping grounds, hostels, boarding houses, lodging houses, health facilities;
3. Residential care homes, retirement villages, housing support accommodation (homelessness or welfare, health support services);
4. Student and crisis accommodation provided by the entity that owns or operates the accommodation;
5. Employee accommodation provided at a residential facility located or associated with the place of employment and provided by that person. For example, accommodation on a farm for a farm worke

For the complete definitions, please refer to the ACT’s Short-Term Rental Accommodation (STRA) Levy Bill 2025.