What kind of taxes do I need to pay as an experience host in Australia?
These information pages can help you get started in learning about some of the laws and registration requirements that may apply to your Trips or 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 Trip or experience, we encourage you to check with your city, a tax advisor, or a lawyer.
Please note that we don’t update this information in real time, so you should confirm that the law has 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:
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 lawyer whether your activity may be subject to additional taxes or duties.
Goods and services tax
In general, hosts who are in business need to charge GST on the price of their experience.
Do I need to collect any VAT from guests if I’m hosting an experience in Australia?
Taxes can be complicated, and you should take time to understand the rules as they apply to you and your particular situation.
Goods and Services Tax, or GST, in Australia 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 GST consequences of the experience you offer if;
- your country of residence is Australia, or;
- if you are not resided in Australia, but the country where you offer your experience is Australia.
In certain cases, you may also be allowed to deduct input GST incurred. We encourage you to consult a tax advisor in your area for more insight, or if you need assistance assessing GST on the services you provide.
GST applies to my experience. How do I determine how much tax I need to collect from my Guests?
GST 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 GST.
At the date of issuance of this document, the general GST rate applicable in Australia is 10%. Different rates or even an exemption may be applicable depending on the service provided. More information about GST rates in Australia can be found here.
In case your experience consists out of several elements, you may have to charge different GST rates for your supplied experience. We recommend you to check this with your local tax advisor.
GST applies to my experience. How do I collect GST from guests?
As an Airbnb host, if you determine that you need to collect GST, please keep in mind that you have to collect GST from your guests and report and remit this GST in a periodical GST return. Based on the GST rules and regulations in Australia, the pricing for your experience carried out for private individuals (B2C) should include the GST due.
For experiences carried out for other persons (e.g. a company), the GST rules and regulations of Australia may require you to charge GST.
Some formalities, such as issuing a receipt or a tax invoice to your guests, may be required. Please find more information on this here.
We recommend you to check your obligations with regard to pricing and GST and the applicable invoice requirements with a local tax advisor.
GST applies to my experience. How do I file and pay my taxes?
You may need to register for GST purposes within Australia or in any other country (depending on the services provided). More information about the registration and filing process in Australia can be found here.
Generally, a GST taxable person has to report the GST due in a periodical GST return.
Are there any income taxes I have to pay for experiences I host?
As a host, you may have to pay income taxes. We expect all hosts to comply with the tax regulations in their area, and encourage you to speak to a tax professional if you need advice on income taxes. Please see here for further information on your income tax responsibilities.
What expenses can I deduct from my income taxes?
It's possible that not all of your earnings as a host are taxable as income. You may be able to deduct the cost of your supplies, amounts you paid to other service providers like restaurants or entertainment venues, insurance costs, and other expenses.
We encourage you to speak to a tax advisor for more details, as there are many special rules in this area and we aren't able to provide tax advice.
*Airbnb is not responsible for the reliability or correctness of the information contained in any links to third party sites (including any links to legislation and regulations).