Airbnbによる宿泊税回収・納付代行の対象地域はどちらですか?
In areas that Airbnb has made agreements with governments or is required by law to collect and remit local taxes on behalf of hosts, Airbnb calculates these taxes and collects them from guests at the time of booking. Airbnb then remits collected taxes to the applicable tax authority on the hosts' behalf. This can apply to occupancy taxes, value added taxes (VAT), and good and service taxes (GST) on accommodations. Find out more about how occupancy tax collection and remittance by Airbnb works.
Currently, Airbnb is collecting and remitting taxes on behalf of the host in the following locations. Click through the following links to find out more about which taxes specifically Airbnb is collecting in each jurisdiction.
米国
Other tax obligations
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 Occupancy 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 Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a hosts 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.
Hosts also have the ability to add other taxes (e.g. local tax or value added tax) to their listings in accordance with the laws in applicable jurisdictions. If applicable, find out more about how you can add taxes to your listings.
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- ホスト
リスティングに税目を設定する方法
所定の宿泊税登録情報を入力済みであれば、プロホスト用ツールを使ってゲストから税金を直接徴収できる場合もあります。 - ホスト
手動での宿泊税回収・納付の仕組みは?
Airbnbによる宿泊税徴収・納付代行の対象地域でない場合、ホストは通常、手動で宿泊税を徴収する必要があります。 - ホスト
Airbnbによる宿泊税徴収・納付代行の流れは?
Airbnbが税金の徴収・納付を代行する対象地域では、予約時にAirbnbがホストの代理で宿泊税をゲストから徴収し、所轄の税務署や自治体に納めます。