What kind of taxes do I need to pay as an experience host in San Francisco?
These information pages can help you get started in learning about some of the laws and registration requirements that may apply to your 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 Experience, we encourage you to check with official sources or seek legal advice.
Please note that we don’t update this information in real time, so you should confirm that the laws or procedures have not changed recently.*
Tax information for experience hosts
If you're 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.
Do I need to collect any sales taxes from guests if I’m hosting an experience in San Francisco?
Taxes can be complicated, and you should take time to understand the rules as they apply to you and your particular situation.
If your experience only involves taking your guests to a restaurant or other existing business in San Francisco, any sales taxes due will probably be included in the bill from the restaurant or business.
But if you're selling or renting physical items (like clothing, toys, and giftware) to your guests, your experience itself may be subject to sales tax.
Check out the California government website for more information on what goods or services are taxable.
Sales taxes apply to my experience. How do I determine how much sales tax I need to collect from my guests?
As of October 1, 2016, the sales tax rate in San Francisco is 8.75%. Please be sure to check the California Board of Equalization’s website for the most up to date rate, as the tax rate is subject to change at any time, and varies by City and County within the state.
The sales tax is administered by the State. The City and County of San Francisco does not impose a separately administered sales tax - you don’t need to collect or remit any sales taxes for the city and county.
Sales taxes apply to my experience. How do I collect sales taxes from guests?
As an Airbnb host, if you determine that you need to collect sales tax, you can do so by asking your guests to pay it in person. In each case, it's important that you tell your guests of the exact tax amount in your Listing, so they know the amount before they book. If you choose to collect sales taxes in person, please note that you need to collect it directly from your Guests at the beginning of your experience.
Sales taxes apply to my experience. How do I file and pay my taxes?
You will need to get a seller’s permit, which can be done online for free, through the California State Board of Equalization website. According to the Board’s website, permits are available immediately for many applicants. Once you have the seller’s permit, you may file and pay your taxes online. Due dates for filing vary based on the total expected sales that you will make in the year, more information can be found here.
Are there any business taxes I have to pay for experiences I host in San Francisco?
In the City and County of San Francisco, there is a Gross Receipts Tax, which is a business tax on the total gross receipts (or revenue) of the business.
Most businesses with gross receipts of not more than $1 million per year are exempt from the San Francisco Gross Receipts Tax, but are required to pay a business registration fee. Check out the San Francisco Treasurer's website and their business tax FAQ for more information on gross receipts taxes.
Are there any income taxes I have to pay for experiences I host?
As a host, you may have to pay US federal and state 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.
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).