STR Tax & Regulation
Occupancy tax, permits, deductions — explained for hosts, not accountants.
Key Numbers
Recommended Tools
Top software picks for STR Tax & Regulation
Baselane
Free banking & accounting for landlords
Market Research
Market reports to pair with this guide
New York City, NY
United States · STR market report
Amsterdam
Netherlands · STR market report
Munich
Germany · STR market report
Cambridge, MA
United States · STR market report
San Francisco, CA
United States · STR market report
London
United Kingdom · STR market report
Occupancy tax: who collects, who is liable
Most US cities, counties, and states charge occupancy tax on short-term rental income. Airbnb collects and remits automatically in many jurisdictions — but not all. Always verify whether your jurisdiction is on Airbnb's remittance list. If not, you are personally liable, and penalties can be retroactive years back.
STR licensing and permit requirements
Many cities require an STR permit before you can legally list. Some cap the number of days per year (90-day rules in London, Amsterdam, and many US cities). Others restrict STR to owner-occupied properties only. Regulations change frequently — always verify with your local authority. Ignorance is not a defence.
Check your HOA or lease agreement before applying for an STR permit. Many condos and rentals prohibit STR regardless of city rules — with lease termination as the penalty.
STR tax deductions most hosts miss
Common missed deductions: depreciation on furnishings (5-year MACRS), pro-rated mortgage interest for rental use days, platform fees (Airbnb service fee IS deductible), software subscriptions, professional photography, home-office expense, and cleaning costs. The IRS 14-day rule determines whether your STR is treated as passive rental or active business.
Tax & Compliance Checklist
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