These information pages can help you get started in learning about some of the laws and registration requirements that may apply to your Trips or experiences on Airbnb. These pages include summaries of some of the rules that may apply to different sorts of activities, and contain links to government resources that you may find helpful.

Please understand that these information pages are not comprehensive, and are not legal advice. If you are unsure about how local laws or this information may apply to you or your Trip or experience, we encourage you to check with your city, a tax advisor, or a lawyer.

Please note that we don’t update this information in real time, so you should confirm that the law has not changed recently.

What kind of taxes do I need to pay as an experience host?

If you are an experience host, you should make sure you understand each of the following types of taxes, and pay the ones that apply to your experience:

• Goods and Services Tax (GST)
• Income taxes

You may be able to deduct your expenses from income taxes, so you should keep receipts of the costs of running your experiences.

Some other taxes or duties may be applicable. We recommend you to check with your local tax advisor or lawyer whether your activity may be subject to additional taxes or duties.

Goods and services tax

In general, hosts who are in business need to charge GST on the price of their experience.

Do I need to collect any VAT from guests if I’m hosting an experience in Australia?

Taxes can be complicated, and you should take time to understand the rules as they apply to you and your particular situation.

Goods and Services Tax, or GST, in Australia is a general, broadly based consumption tax assessed on the value added to goods and services. It applies more or less to all goods and services that are bought and sold for use or consumption.

You may need to assess the GST consequences of the experience you offer if;

• your country of residence is Australia, or;
• if you are not resided in Australia, but the country where you offer your experience is Australia.

In certain cases, you may also be allowed to deduct input GST incurred. We encourage you to consult a tax advisor in your area for more insight, or if you need assistance assessing GST on the services you provide.

GST applies to my experience. How do I determine how much tax I need to collect from my Guests?

GST rates differ per country and change periodically. We recommend you to check on a regular basis with your local tax authority to get the most up to date rates for the country where you are required to pay GST.