Que tipos de impostos tenho de pagar enquanto anfitrião de experiências na Indonésia?
These information pages can help you get started in learning about some of the laws and registration requirements that may apply to your Trips or 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 Trip or experience, we encourage you to check with your city, a tax advisor, or an attorney.
Please note that we don’t update this information in real time, so you should confirm that the law has not changed recently.
What kind of taxes do I need to pay as an experience host?
If you are 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.
Some other taxes or duties may be applicable. We recommend you to check with your local tax advisor or attorney whether your activity may be subject to additional taxes or duties.
In general, hosts who are in business need to charge VAT on the price of their experience.
Do I need to collect any VAT from guests if I’m hosting an experience in Indonesia?
Taxes can be complicated, and you should take time to understand the rules as they apply to you and your particular situation.
Value Added Tax, or VAT, in Indonesia is a general, broadly based consumption tax assessed on the value added to goods and services. It applies more or less to all goods and services that are bought and sold for use or consumption.
You may need to assess the VAT consequences of the experience you offer if your country of residence is Indonesia.
In that case, you may also be allowed to deduct input VAT incurred. We encourage you to consult a tax advisor in your area for more insight, or if you need assistance assessing VAT on the services you provide.
VAT applies to my experience. How do I determine how much tax I need to collect from my Guests?
VAT rates differ per country and change periodically. We recommend you to check on a regular basis with your local tax authority to get the most up to date rates for the country where you are required to pay VAT.
At the date of issuance of this document, the general VAT rate applicable in Indonesia is 10%. More information about VAT rates in Indonesia can be found here.
In case your experience consists out of several elements, you may have to charge different VAT rates for your supplied experience. We recommend you to check this with your local tax advisor.
VAT applies to my experience. How do I collect VAT from guests?
As an Airbnb host, if you determine that you need to collect VAT, please keep in mind that you have to collect VAT from your guests and report and remit this VAT in a periodical VAT return. Based on the VAT rules and regulations in Indonesia, you should clearly indicate whether the pricing for your experience is inclusive or exclusive of VAT.
Some formalities, such as issuing a receipt or an invoice to your guests, may be required. Please find more information on this here.
We recommend you to check your obligations with regard to pricing and VAT and the applicable invoice requirements with a local tax advisor.
VAT applies to my experience. How do I file and pay my taxes?
You may need to register for VAT purposes within Indonesia or in any other country (depending on the services provided). More information about the registration and filing process in Indonesia can be found here.
Generally, a VAT taxable person has to report the VAT due in a periodical VAT return.
Are there any income taxes I have to pay for experiences I host?
As a host, you may have to pay 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. Please see here for further information on your income tax responsibilities.
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).