In areas where Airbnb is required by law to collect and remit certain taxes on the experience or service price, Airbnb calculates these taxes and collects them from guests at the time of payment. Airbnb then remits collected taxes to the applicable tax authority on behalf of hosts. This can apply to sales taxes, value added taxes (VAT), or goods and service taxes (GST) on the experience or service price.
Currently, Airbnb is collecting and remitting taxes on experiences and services in the following locations.
Guests who book Airbnb Experiences and Services located in Mexico will pay the following tax as part of their reservation:
Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.