Il-ġbir u l-ħlas tal-GST minn Airbnb ġewwa New Zealand
Under Inland Revenue Department’s (IRD) GST Marketplace Rules, from 1 April 2024 Airbnb is required to collect and remit 15% GST on the accommodation price and any cleaning fees for listings in New Zealand. To learn more, please visit the IRD website for more details.
For Hosts with Airbnb listings who are not GST registered or who have not provided Airbnb with a GST number, Airbnb will collect 15% GST from guests and pass through an 8.5% flat rate credit to the Host. If this applies to you, the flat-rate credit is for you to keep. The flat rate credit compensates you for the GST on costs you’ve incurred when supplying accommodation to your guests. Airbnb will remit the remaining 6.5% directly to IRD.
For Hosts with Airbnb listings who are GST registered, and have provided Airbnb with their GST number, in the absence of an exemption, Airbnb will be required to collect and remit 15% GST on your accommodation price and cleaning fee. You should cease remitting GST to IRD with respect to bookings for accommodation made through Airbnb. However, you will not receive a flat rate credit, as you are able to continue claiming GST on costs that you’ve incurred in your GST return. You may be able to opt out of the GST Marketplace Rules depending on various factors. Please see below information to see if you are able to opt out.
Hosts who qualify for a flat-rate credit
A flat-rate credit will only be passed on by Airbnb to Hosts who have not provided us with their GST number. The flat-rate credit, if passed on, will be displayed in the Gross Earnings tab of your Transaction History. This credit will be displayed as a “Host remitted tax” on the gross earnings report in your transaction history.
How to update your GST registration number
If you need to update your GST number, please follow the steps below:
- Go to Account > Taxes
- Select Add VAT ID number
- Complete the VAT ID form
Please ensure the GST number used for your hosting activities on Airbnb is updated.
Tax base for the 15% GST
The tax base for the 15% GST is the accommodation price plus any cleaning fees. Airbnb’s service fee is calculated on the booking subtotal, which excludes taxes. For more details, please refer to Airbnb Service Fees.
Criteria for opt-out exemption
If you are GST-registered and meet certain criteria, you can be opted out of the marketplace rules. You may have received a separate email from Airbnb outlining the details under the opt-out exemption. If you have not received a separate email from Airbnb and wish to opt out, please contact our Community Support team.
The criteria for opting out includes:
- You have 2,000 or more nights of accommodation available on a single electronic marketplace such as Airbnb in a 12-month period (or expect to do so);
- You are a “listing intermediary” who lists accommodation services on an electronic marketplace on behalf of Hosts ; or
- You are a non-individual and are GST registered and make (or expect to make) more than NZD500,000 of taxable supplies in a 12-month period.
For more details, please refer to the Inland Revenue website.
Where to find the amount of GST collected and remitted by Airbnb in your account
The amount will be displayed in the Gross Earnings tab of your Transaction History. See the “Show all paid” section at the bottom of the page. To generate a gross earnings report from your Transaction History, please follow the instructions outlined here.
What to do if you’ve been remitting GST to the IRD on you bookings
If you do not fall under any opt-out exemption and have been remitting GST on accommodation supplied through Airbnb to IRD, you should cease remitting this to IRD for any bookings made on or after 1 April 2024. Instead, IRD has provided guidance that these supplies should instead be treated as a zero-rated supply on your GST return. You should continue to file your own GST returns. You will continue to be able to deduct costs in your GST returns in the usual way.
When GST on accommodation is collected
Based on the tax rules and Airbnb’s systems and processes, GST should be applicable and payable to IRD for the GST return period when guests make their booking, not at the date that they check in.
Where guests cancel or alter their booking, the corresponding adjustment to GST and flat rate credit (if applicable) will likewise apply on the day that the cancellation / alteration takes place.
How Airbnb will be remitting GST to the IRD
Airbnb is required under the GST Marketplace Rules to file a GST return that reports the total combined reservation revenue for all applicable Airbnb bookings and includes the GST collected for bookings made during the period of that return.
IRD does not require Airbnb to provide any of your information on the GST return. However, we may share any of your information (including your personal data where relevant) with IRD and/or other authorities under other circumstances, in accordance with applicable law (including data protection laws), and/or as described in our Privacy Policy.