에어비앤비 트래블((Airbnb Travel, LLC)에 표시되는 호텔에 적용되는 숙박세 징수 및 납부 방식은 무엇인가요?
This FAQ provides general information for our hotel partners contracting with Airbnb Travel, LLC regarding occupancy taxes and is not intended to provide tax advice.
Overview
Hotel partners remain responsible for complying with tax obligations, including accounting for applicable tax (for any taxes not collected and remitted by us), ensuring such tax rates are accurate and up-to-date, and timely remitting taxes they owe to the proper taxing authorities. If you have specific questions about your tax obligations under applicable laws and regulations, we recommend conducting independent research and/or consulting a tax professional.
In some jurisdictions, Airbnb Travel, LLC collects and remits occupancy taxes on behalf of hotels and/or on our service fee. We automatically calculate these taxes and collect them from guests at the time of payment, and then remit them to the applicable tax authority.
When we automate this process, it doesn’t change which taxes are due or the total payout you receive as a hotel. You’ll continue to receive your payout minus our service fee.
Occupancy tax collection and remittance by Airbnb Travel LLC
View taxes collected on your behalf
If your hotel is located in an area where Airbnb Travel, LLC collects and remits some or all of the taxes on the net room rate on your behalf, you can view this information in your listing details page. Our system determines which taxes apply based on the address entered by the hotel partner, please check your listing details to make sure your address is correct. Airbnb Travel, LLC is not responsible for any tax collection errors due to typos.
Even if Airbnb Travel, LLC automatically collects and pays certain occupancy taxes on your behalf, you may still be required to manually collect other occupancy taxes. For example, Airbnb Travel, LLC may collect state taxes but not local ones in some places.
세금 징수 요건 확인하기
If we collect taxes for your area, you’ll see the Occupancy Tax collected and remitted by Airbnb section.
Other tax obligations
You are responsible for knowing whether or not Airbnb Travel LLC is collecting any taxes on your behalf.
For example, Airbnb Travel LLC may collect state taxes but not local ones in some places. If your hotel is located in an area where Airbnb Travel LLC collects the tax only on our service fee, you remain responsible for collecting and remitting the appropriate tax on your room rate (net of our service fee).
Hotels remain responsible for assessing and complying with all other applicable tax obligations (including any additional city or local requirements). We recommend doing some research to make sure you understand and comply with any local tax rules and obligations that apply to your listing. Check with your local government or a tax professional for additional information about taxes that apply to your situation.
Occupancy tax collection and remittance by hotel
Hotels are responsible for collecting and remitting any occupancy taxes on their net room rate that are not automatically collected and remitted by Airbnb Travel, LLC on the hotel’s behalf.
What taxes should be collected by the hotel?
Taxes on the net room rate (i.e., nightly price minus Airbnb Travel, LLC’s service fee), except for any taxes that Airbnb Travel, LLC collects and remits on behalf of hotels in your area.
What taxes should NOT be collected by the hotel?
- Taxes on Airbnb Travel, LLC’s service fee
- Any taxes on the net room rate that are already collected and remitted by Airbnb Travel, LLC
호텔이 수금·납부하는 세금 추가
- 숙소 페이지로 가서 변경하려는 숙소를 선택하세요.
- 숙소 페이지 에디터에서 환경 설정 수정()을 클릭하세요.
- 세금을 클릭한 다음 세금 추가하기를 클릭하세요.
- 필요한 사항을 선택하고 저장을 클릭하세요.
- 프로필()을 누른 후 호스트 모드로 전환()을 누르세요.
- 메뉴를 누르고 계정 아래에 있는 설정을 누르세요.
- 세금을 누른 다음 세금 추가하기를 누르세요.
- 세금을 추가하고 저장을 누르세요.
- 프로필()을 누른 후 호스트 모드로 전환()을 누르세요.
- 메뉴를 누르고 계정 아래에 있는 설정을 누르세요.
- 세금을 누른 다음 세금 추가하기를 누르세요.
- 세금을 추가하고 저장을 누르세요.
- 숙소 페이지로 가서 변경하려는 숙소를 선택하세요.
- 숙소 페이지 에디터에서 환경 설정 수정()을 누르세요.
- 세금을 누른 다음 세금 추가하기를 누르세요.
- 필요한 사항을 선택하고 저장을 누르세요.
You can set the type of tax and the way you want to collect it (percentage per booking, fixed amount per guest, fixed amount per transaction). If entered as a percentage, this tax will be collected on your net room rate (i.e., net of Airbnb Travel, LLC’s service fee). Airbnb Travel, LLC is not responsible for any tax collection errors due to typos. You are responsible for ensuring that the taxes entered are accurate, complete, and up-to-date.
Please do not add any taxes that are already being automatically collected by Airbnb Travel, LLC on your behalf. If we collect and remit any taxes on behalf of hotels in your jurisdiction, you’ll see a section called Occupancy Tax collected and remitted by Airbnb.
We’ll collect these taxes from guests (in addition to any taxes we automatically collect and remit on your behalf), and will include them as part of your virtual credit card (VCC) payout for you to remit to the appropriate tax authorities.
관련 도움말
- 이용 방법•호스트
숙박세 직접 수금 및 납부는 어떻게 진행되나요?
호스트는 해당 지역에 숙박세 자동 수금 및 납부가 적용되지 않는 한, 게스트로부터 숙박세를 직접 수금해야 합니다. - 이용 방법•호스트
호스트는 어떻게 세금을 납부하나요?
세금 관련 규정은 복잡하며 지역별로 다를 수 있습니다. 참고하실 수 있도록 정보를 취합했습니다. - 관련 규정•호스트
숙소 호스트의 에어비앤비 소득에서 세금 공제가 가능한 비용에는 무엇이 있나요?
공제 가능한 비용 항목은 임차료, 주택대출금, 청소비, 임대 수수료, 보험료 등이 해당될 수 있습니다.