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Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified tax professional before filing.

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STR Tax Guides

Short-term rental taxes, market by market

Lodging tax rates, registration rules and income tax basics for Airbnb & VRBO hosts, across countries, US states and cities.

All tax guides

78 guides · page 2 of 4

IndiaAsia
Country · Updated Jul 28, 2026

India

Lodging tax
12–18% GST
Registration
DependsGST above ₹20 lakh
Tax filing
No lodging taxIncome tax due Jul 31

STR income in India is taxed under the Income Tax Act as either 'Income from House Property' or 'Profits and Gains of Business or Profession,' with TDS deduct

View tax guide
ChileAmericas
Country · Updated Jul 28, 2026

Chile

Lodging tax
19% VAT
Registration
RequiredRUT tax ID (SII)
Tax filing
MonthlyIncome tax due Apr 30

STR income in Chile is taxed as First Category income under the Servicio de Impuestos Internos (SII), with residents paying progressive Global Complementary T

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ColombiaAmericas
Country · Updated Jul 28, 2026

Colombia

Lodging tax
19% VAT + local
Registration
RequiredRUT tax ID (DIAN)
Tax filing
Bimonthly / quarterlyIncome tax due Aug – Oct

STR income earned in Colombia is subject to Colombian national income tax (Impuesto sobre la Renta) and, for most transactions, VAT (IVA), with hosts required

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BrazilAmericas
Country · Updated Jul 28, 2026

Brazil

Lodging tax
2–5% ISS
Registration
DependsMunicipal ISS, where it applies
Tax filing
Varies locallyIncome tax due Mar – May

STR income earned in Brazil is subject to Brazilian federal income tax (IRPF) for individuals, with rates varying by residency status and total income, plus p

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IndonesiaAsia
Country · Updated Jul 28, 2026

Indonesia

Lodging tax
0–10%
Registration
DependsLocal BAPENDA registration
Tax filing
MonthlyIncome tax due Mar 31

Rental income earned in Indonesia is subject to a final income tax of 10% of gross receipts for residents, withheld at source, with no deductions permitted un

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ThailandAsia
Country · Updated Jul 28, 2026

Thailand

Lodging tax
No tourist tax
Registration
RequiredHotel licence (<30 days)
Tax filing
MonthlyIncome tax due Mar 31

STR income earned in Thailand is subject to Personal Income Tax (PIT) on a progressive scale and may also trigger VAT registration obligations, regardless of

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TurkeyEurope
Country · Updated Jul 28, 2026

Turkey

Lodging tax
2%
Registration
RequiredTourism licence
Tax filing
MonthlyIncome tax due Mar 31

STR income in Turkey is subject to personal income tax under a progressive rate schedule, a 2% Accommodation Tax collected from guests, and a mandatory touris

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CroatiaEurope
Country · Updated Jul 28, 2026

Croatia

Lodging tax
€0.60–€1.33 / night
Registration
RequiredMunicipal registration
Tax filing
QuarterlyIncome tax due Set by tax decision

STR hosts in Croatia pay a flat-rate income tax (paušalni porez) calculated per bed per year, plus a sojourn tax (boravišna pristojba) collected from each gue

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BelgiumEurope
Country · Updated Jul 28, 2026

Belgium

Lodging tax
€2–€7.50 / night
Registration
RequiredMunicipal registration
Tax filing
Varies locallyIncome tax due Jun – Jul

STR income earned in Belgium is subject to federal income tax (at progressive rates up to 50%), potentially VAT, and municipal tourist taxes that vary by city

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AustriaEurope
Country · Updated Jul 28, 2026

Austria

Lodging tax
5% Vienna; €1–€4 / night
Registration
DependsGuest register + municipal tax
Tax filing
Monthly / quarterlyIncome tax due Apr 30 / Jun 30

STR income in Austria is taxed as 'rentals and leasing' under the progressive Austrian income tax (Einkommensteuer), with VAT potentially applying and a local

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SwitzerlandEurope
Country · Updated Jul 28, 2026

Switzerland

Lodging tax
CHF 1–5+ / night
Registration
DependsKurtaxe rules by commune
Tax filing
Monthly / quarterlyIncome tax due Mar 31

STR income is taxed as ordinary income at federal, cantonal, and municipal levels, with hosts choosing between a lump-sum deduction or actual-cost deduction f

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IrelandEurope
Country · Updated Jul 28, 2026

Ireland

Lodging tax
No tourist tax
Registration
RequiredFáilte Ireland register
Tax filing
No lodging taxIncome tax due Oct 31

STR income in Ireland is taxed as either trading income (Schedule D Case I) or miscellaneous income (Case IV) — not as ordinary rental income — and hosts must

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NetherlandsEurope
Country · Updated Jul 28, 2026

Netherlands

Lodging tax
6–12.5%
Registration
RequiredMunicipal tourist tax
Tax filing
Monthly / quarterlyIncome tax due May 1

STR income is taxed under the Dutch income tax system (Box 1 or Box 3 depending on your situation), with VAT on accommodation rising to 21% from 1 January 202

View tax guide
PortugalEurope
Country · Updated Jul 28, 2026

Portugal

Lodging tax
€1.50–€2 / night
Registration
RequiredAlojamento Local (AL)
Tax filing
Varies locallyIncome tax due Apr 1 – Jun 30

Income from Alojamento Local (AL) is taxed under Portuguese personal income tax (IRS) or corporate tax (IRC), with VAT potentially applying and municipal tour

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JapanAsia
Country · Updated Jul 28, 2026

Japan

Lodging tax
¥50–¥10,000 / night
Registration
RequiredMinpaku registration
Tax filing
Varies locallyIncome tax due Feb 16 – Mar 15

STR income in Japan (minpaku) is taxed as miscellaneous or real-estate income under Japan's progressive income tax, with a flat 20.42% withholding rate for no

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MexicoAmericas
Country · Updated Jul 28, 2026

Mexico

Lodging tax
2–5%
Registration
RequiredRFC tax ID (SAT)
Tax filing
Varies locallyIncome tax due Apr 30

STR income in Mexico is subject to federal Income Tax (ISR) and Value Added Tax (IVA), with platforms like Airbnb required to withhold and remit both taxes on

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GermanyEurope
Country · Updated Jul 28, 2026

Germany

Lodging tax
~5% or €1–5 / night
Registration
DependsGewerbeamt + municipal tax
Tax filing
Varies locallyIncome tax due Jul 31

STR income in Germany is taxed as either passive rental income (Einkünfte aus Vermietung und Verpachtung) or business income (Gewerbebetrieb) under the progre

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AustraliaOceania
Country · Updated Jul 28, 2026

Australia

Lodging tax
5–7.5% state levies
Registration
DependsDepends on state
Tax filing
Platforms remitIncome tax due Oct 31

All income from short-term rentals — whether through Airbnb, Stayz, Booking.com or direct bookings — must be declared in your annual Australian income tax ret

View tax guide
ItalyEurope
Country · Updated Jul 28, 2026

Italy

Lodging tax
€1–€10 / night
Registration
DependsPartita IVA from 3 units
Tax filing
Varies locallyIncome tax due Sep 30

STR income from stays of 30 nights or fewer is subject to the flat-rate cedolare secca withholding tax, collected and remitted by platforms on behalf of non-p

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SpainEurope
Country · Updated Jul 28, 2026

Spain

Lodging tax
Up to €6.75 / night
Registration
DependsRules set by region
Tax filing
QuarterlyIncome tax due Apr 1 – Jun 30

STR income earned in Spain is taxed under Personal Income Tax (IRPF) for residents or Non-Resident Income Tax (IRNR) via Modelo 210 for non-residents, with ra

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FranceEurope
Country · Updated Jul 28, 2026

France

Lodging tax
€0.20–€5+ / night
Registration
RequiredMairie registration
Tax filing
Varies locallyIncome tax due Apr – May

Furnished rental income (meublé de tourisme) is classified as industrial and commercial income (BIC) and taxed under either the flat-rate micro-BIC regime or

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