Short-term rental taxes, market by market

UK

STR income in the UK is taxed as property income through Self Assessment, with key allowances including the £1,000 Property Allowance and the £7,500 Rent a Ro

Canada

Lodging tax

9–21%

Registration

DependsProvincial and municipal rules

Tax filing

Quarterly / annuallyIncome tax due Apr 30

STR income is taxed as rental or business income on your federal T1 return, with GST/HST obligations kicking in once you cross $30,000 in revenue, plus provin

United States

Lodging tax

5–18%

Registration

DependsState or local lodging tax account

Tax filing

Varies locallyIncome tax due Apr 15

STR income is taxed as ordinary income on your federal return—reported on Schedule E or Schedule C depending on services provided—and is also subject to state

Porto

Lodging tax

€3 / night, max 7

Registration

RequiredAL licence

Tax filing

Varies locallyIncome tax due Apr 1 – Jun 30

STR income in Porto is taxed under Portugal's personal income tax (IRS) or corporate tax (IRC), with a mandatory €3-per-person-per-night municipal Tourist Tax

Goa

Lodging tax

0–18% GST

Registration

DependsGST above ₹20 lakh

Tax filing

Monthly / quarterlyIncome tax due Jul 31

STR income earned in Goa is taxed under India's Income Tax Act as 'Income from House Property' or business income, with GST on accommodation services and TDS

Marseille

Lodging tax

€0.99–€4 / night

Registration

RequiredMairie registration number

Tax filing

Varies locallyIncome tax due May – Jun

STR income in Marseille is taxed as furnished-rental BIC income under French national rules, with a city-level taxe de séjour collected per guest-night on top

Toronto

Lodging tax

Up to 19%

Registration

RequiredCity STR registration

Tax filing

QuarterlyIncome tax due Apr 30

STR income in Toronto is taxed as rental (or business) income on your federal T1 return, plus Ontario's 13% HST once you cross the $30,000 threshold, and a 6%

Los Angeles

Lodging tax

14% TOT

Registration

RequiredTOT Registration Certificate

Tax filing

MonthlyIncome tax due Apr 15

STR income in Los Angeles is taxed as ordinary income at both federal and California state levels, and hosts must collect and remit a 14% Transient Occupancy

Santiago De Chile

STR income in Santiago is subject to Chilean income tax (Global Complementary Tax for residents at 0–40%, or a flat 35% Impuesto Adicional for non-residents),

Barcelona

Lodging tax

€2.25 / night

Registration

RequiredTax registration

Tax filing

QuarterlyIncome tax due Apr 1 – Jun 30

STR income earned in Barcelona is subject to Spanish income tax (filed via Modelo 100 for residents or Modelo 210 for non-residents), plus Catalonia's regiona

Sydney

Lodging tax

No NSW STR levy

Registration

DependsNSW STRA register

Tax filing

No lodging taxIncome tax due Oct 31

STR income earned in Sydney is taxed as ordinary assessable income under the Australian federal income tax system administered by the ATO, with deductions ava

Bogota

Lodging tax

19% VAT + 0.4–1.1% ICA

Registration

RequiredRUT + tourism register (RNT)

Tax filing

BimonthlyIncome tax due Aug – Oct

STR income earned in Bogotá is subject to Colombian national income tax (Impuesto sobre la Renta), and hosts must also register with the national tourism regi

Athens

Lodging tax

€2–€8 / night + 0.5–0.75%

Registration

RequiredAADE STR registry

Tax filing

QuarterlyIncome tax due Jun 30

STR income earned in Athens is taxed as real-estate income under Greece's progressive property-income scale, and hosts must also collect and remit the Climate

Medellin

Lodging tax

19% VAT + ~1% ICA

Registration

RequiredRUT tax ID (DIAN)

Tax filing

Bimonthly / quarterlyIncome tax due Mar – Apr

STR income earned in Medellín is subject to Colombian national income tax (Impuesto sobre la Renta) and, where applicable, the national tourism lodging tax (I

Lisbon

Lodging tax

€4 / night, max 7

Registration

RequiredAL registration (RNAL)

Tax filing

Monthly / quarterlyIncome tax due Apr 1 – Jun 30

Income from Alojamento Local (AL) in Lisbon is taxed under Portugal's personal income tax (IRS) via either the Simplified Regime or Organised Accounting, plus

Istanbul

Lodging tax

2%

Registration

RequiredTourism permit

Tax filing

MonthlyIncome tax due Mar 1 – 31

STR income in Istanbul is taxed as personal rental income under Turkey's progressive Income Tax Law, with a mandatory 2% Accommodation Tax collected from gues

Lake Buena Vista

STR income in Lake Buena Vista is subject to federal income tax, Florida state sales tax (6%), an Orange County discretionary sales surtax (0.5%), and Orange

Bangkok

Lodging tax

No city lodging tax

Registration

DependsVAT above ฿1.8M revenue

Tax filing

MonthlyIncome tax due Mar 31

STR income earned in Bangkok is subject to Thailand's progressive Personal Income Tax (PIT) — and hosts operating at scale may also owe VAT — with all filings

Milan

Lodging tax

€5 / night

Registration

RequiredCIR regional code

Tax filing

Monthly / quarterlyIncome tax due Jun 30

STR income earned by non-professional hosts in Milan is subject to Italy's flat **Cedolare Secca** withholding tax (21% on the first property, 26% on addition

Madrid

Lodging tax

€3 / night

Registration

RequiredVUT licence

Tax filing

Platforms remitIncome tax due Jun 30

STR income earned in Madrid is subject to Spanish personal income tax (IRPF for residents or IRNR for non-residents), a Madrid Community tourist tax, and mand

Mexico City

Lodging tax

3% + 16% VAT

Registration

RequiredRFC tax ID (SAT)

Tax filing

MonthlyIncome tax due Apr 30

STR income in Mexico City is subject to federal income tax (ISR) and VAT (IVA) at the national level, plus a local lodging tax collected by the Mexico City go