Airbnb vs Booking.com Tax Reporting Differences

If you list on both Airbnb and Booking.com, here’s what you need to know about tax reporting for each platform.

Quick Comparison

Airbnb Reporting

How It Works

Airbnb reports directly to HMRC under digital platform rules. They send:

• Your total earnings per year
• Number of transactions
• Property address
• Your details

Fee Structure

• Service fee: 3% (host pricing) or 15% (guest pricing)
• This reduces your payout but is deductible as an expense

Getting Your Reports

1. Go to Dashboard → Earnings
2. Select date range
3. Export as CSV or view online

Booking.com Reporting

How It Works

Booking.com also reports to HMRC. Same requirements as Airbnb.

Fee Structure

• Commission: ~15% (varies by contract)
• Higher than Airbnb but still deductible

Getting Your Reports

1. Log into Extranet
2. Go to Finance → Statements
3. Download reports

Combining Income

When filing your tax return, you must combine ALL income.

Step 1: Download Both Reports

• Airbnb: airbnb.co.uk/dashboard/earnings
• Booking.com: extranet → Finance

Step 2: Add Together

Airbnb earnings:     £10,000
Booking.com earnings:  £5,000
Total income:        £15,000

Step 3: Deduct Combined Expenses

Total income:     £15,000
Less expenses:   £4,000
Taxable profit:  £11,000

Step 4: Report on Self Assessment

Add to SA105 as UK property income.

What About Fees?

Deducting Platform Fees

Both Airbnb and Booking.com fees are allowable expenses.

Example:

• Gross from Airbnb: £10,000

• Airbnb fees: £300

• Net received: £9,700

• Gross from Booking.com: £5,000

• Booking.com fees: £750

• Net received: £4,250

You report £15,000 gross income and £1,050 in fees as expenses.

Common Mistakes

❌ Only reporting one platform

Many hosts forget to include BOTH platforms. HMRC gets data from both - they’ll notice.

❌ Using net instead of gross

You must use gross income and deduct fees as expenses separately.

❌ Different years

Make sure both reports cover the same tax year (6 April to 5 April).

Tracking Multiple Platforms Best Practice

Monthly Process

1. Download both statements
2. Add to your tracking system
3. Verify against bank deposits

Recommended Tools

• Spreadsheet (manual)
• Property software (automatic)
• Accountant

FAQ

“Do I need separate returns?”

No - combine everything on one SA105.

“Which fees can I deduct?”

Platform fees, payment processing, any charges related to earning the income.

“What if I use VRBO too?”

Same rule applies - add ALL platforms together.

Summary

Both platforms report to HMRC, so report both:

1. Download from each platform
2. Add together
3. Deduct combined expenses
4. File on Self Assessment

Easy when you know how!

Managing multiple platforms? HMRC Reporter connects to both Airbnb and Booking.com automatically, combining all income into one report. No manual adding needed.

Try HMRC Reporter →

Related: “Combining Multiple Booking Platforms for Reporting” covers more details.