Short-term rental taxes, market by market

Tokyo

Lodging tax

¥100–¥200 / night

Registration

Not requiredNo STR permit (per guide)

Tax filing

Varies locallyIncome tax due Feb 16 – Mar 15

STR income in Tokyo is taxed as individual income under Japan's progressive income tax system, with a separate per-night accommodation tax (shukuhaku-zei) col

Buenos Aires

Lodging tax

3–5% gross receipts

Registration

RequiredENTUR registration

Tax filing

MonthlyIncome tax due Jun

STR income earned in Buenos Aires is subject to Argentine national income tax (Impuesto a las Ganancias), provincial/city gross-receipts tax (Ingresos Brutos)

Rome

Lodging tax

Up to €7 / night

Registration

RequiredPartita IVA from 3 units

Tax filing

MonthlyIncome tax due Sep 30

STR income earned by non-professional hosts in Rome is subject to Italy's flat cedolare secca withholding tax (21% on one property, 26% on additional properti

Austin, Texas

Short term rental taxes Austin Texas explained: 17% HOT rates, taxable fees, 30-day exemptions, platform rules, and filing tips.

Rio De Janeiro

Lodging tax

No lodging tax

Registration

Not requiredNo STR registration

Tax filing

No lodging taxIncome tax due Apr 30

STR income earned in Rio de Janeiro is subject to Brazil's federal income tax (IRPF) under progressive rates up to 27.5%, declared annually via the DIRPF retu

Bali

Lodging tax

10% PHR

Registration

RequiredPT PMA + OSS licence

Tax filing

MonthlyIncome tax due Mar 31

Rental income from Bali villas and short-term lets is subject to Indonesian final income tax on gross revenue, plus a local Hotel & Restaurant Tax (PHR), with

Paris

Lodging tax

5%, max €15.93 / night

Registration

RequiredRegistration + SIRET number

Tax filing

Monthly / quarterlyIncome tax due May – Jun

How Paris short-term-rental income is taxed in 2026 — micro-BIC vs régime réel, amortissement, the taxe de séjour, key forms and deadlines. Educational guide, not tax advice.

London

STR income in London is taxed as UK property income under Self Assessment, with two key allowances — the £1,000 Property Trading Allowance and the £7,500 Rent

New York

Short term rental taxes New York hosts face include income, occupancy taxes, and deductions. Learn rules, forms, and write-offs.

Florida

Florida short-term rental taxes explained: learn state sales tax, county TDT, 1099-K rules, Schedule E vs. C, and key host deductions.

California

Short-term rental taxes California hosts owe include state income tax, local TOT, and key deductions to track before filing.

Barcelona

Short term rental taxes Barcelona explained: income tax, IEET tourist tax, deductions, deadlines, and a practical filing checklist.

Texas

Short term rental taxes Texas hosts owe include 6% state HOT plus local taxes. Learn rates, filing rules, and common compliance mistakes.

Georgia

Short-term rental taxes Georgia hosts must know: report gross income, track 1099-K changes, claim deductions, and avoid filing mistakes.

Colorado

Learn about short term rental taxes in Colorado. Understand your tax obligations and maximize your rental income with our expert guide................