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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

138 guides · page 6 of 7

PortoEurope
City · Updated Jul 28, 2026

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

View tax guide
GoaAsia
City · Updated Jul 28, 2026

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

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MarseilleEurope
City · Updated Jul 28, 2026

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

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TorontoAmericas
City · Updated Jul 28, 2026

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%

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Los AngelesUnited States
City · Updated Jul 28, 2026

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

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Santiago De ChileAmericas
City · Updated Jul 28, 2026

Santiago De Chile

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

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),

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BarcelonaEurope
City · Updated Jul 28, 2026

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

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SydneyOceania
City · Updated Jul 28, 2026

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

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BogotaAmericas
City · Updated Jul 28, 2026

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

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AthensEurope
City · Updated Jul 28, 2026

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

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MedellinAmericas
City · Updated Jul 28, 2026

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

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LisbonEurope
City · Updated Jul 28, 2026

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

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IstanbulEurope
City · Updated Jul 28, 2026

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

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Lake Buena VistaUnited States
City · Updated Jul 28, 2026

Lake Buena Vista

Lodging tax
12.5%
Registration
RequiredFL sales tax + Orange County TDT
Tax filing
Monthly / quarterlyIncome tax due Apr 15

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

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BangkokAsia
City · Updated Jul 28, 2026

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

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MilanEurope
City · Updated Jul 28, 2026

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

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MadridEurope
City · Updated Jul 28, 2026

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

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Mexico CityAmericas
City · Updated Jul 28, 2026

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

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TokyoAsia
City · Updated Jul 28, 2026

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

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Buenos AiresAmericas
City · Updated Jul 28, 2026

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)

View tax guide
RomeEurope
City · Updated Jul 28, 2026

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

View tax guide

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