These information pages can help you get started in learning about some of the laws and registration requirements that may apply to your 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 Experience, we encourage you to check with official sources or seek legal advice.

Please note that we don’t update this information in real time, so you should confirm that the laws or procedures have 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:

• Value added tax (VAT)
• 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 attorney whether your activity may be subject to additional taxes or duties.

VALUE ADDED TAX

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

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

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

Value Added Tax (VAT), or Налог на добавленную стоимость (НДС) in Russian, in Russia 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 VAT consequences of the Experience you offer if;

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

Please also note that not all Russian taxpayers are considered persons subject to VAT. You may need to obtain legal advice to determine whether you are regarded as a VAT taxable person in Russia. In that case, you may also be allowed to deduct input VAT incurred. We encourage you to consult a tax advisor in your area for more insight, or if you need assistance assessing VAT on the services you provide.

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

VAT 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 VAT.