This is about what a host can typically deduct on their own tax return for running a short-term rental — not about a property manager's obligation to send 1099 forms to owners and vendors, which is a separate topic covered in 1099 season for property managers. If you are a host reporting your own rental income, the deductions below are the ones that come up most often. None of this is tax advice for your specific situation — a tax professional who knows your state and your filing status is the only reliable source for that.
Platform and booking fees are almost always deductible
The service fee Airbnb or another platform deducts from a payout is a cost of doing business, and it is typically deductible in full. So are payment processing fees, and any commission paid to a co-host or property manager for running the listing on your behalf. These are usually the easiest deductions to claim because the platform already itemizes them on the payout record — the work is just not overlooking them.
Cleaning fees and supplies
Cleaning costs — whether paid to a service or reimbursed as a fee collected from the guest and passed through to a cleaner — are generally deductible as an operating expense. So are consumable supplies bought specifically for guests: linens, toiletries, coffee, basic kitchen stock. The distinction that matters is whether the expense is tied to operating the rental, not whether the guest happened to reimburse part of it through a cleaning fee.
The percentage-of-home method for a shared space
When only part of a home is rented — a spare room, a basement unit, a portion of a duplex — expenses that cover the whole property (mortgage interest, utilities, homeowners insurance, property tax) are typically deductible only in proportion to the space and time actually rented, not the full amount. Getting that percentage right, and keeping a record of how it was calculated, is usually the part of a host's return that draws the most scrutiny.
Depreciation spreads the cost of the property itself
Beyond the ongoing expenses, the cost of the rental property, or the rented portion of it, is typically recovered over time through depreciation rather than deducted all at once. This is one of the larger deductions available to a host and also one of the easiest to get wrong, since it depends on the property's basis, the portion used for rental, and the applicable recovery period — exactly the kind of calculation worth having a tax professional confirm rather than estimating.
Repairs versus improvements are treated differently
A repair that keeps the property in its existing condition — fixing a leak, patching drywall — is typically deducted in the year it happens. An improvement that adds value or extends the property's life — a new roof, a remodeled bathroom — is typically capitalized and depreciated over several years instead. The line between the two is not always obvious in practice, and it is one of the more common places hosts either overclaim or leave a deduction unclaimed.
Keep the receipt, and keep it tied to the property
The deductions above only hold up if the records behind them do. A receipt that just shows a vendor name tells nobody which property or which purpose it served. Keeping expenses tied to the specific listing, with enough description to explain what they were for, matters as much as the deduction itself.
Consult a tax professional for advice specific to your situation — deduction rules shift with filing status, state, and how the property is used outside of rental periods, and getting the details right is worth the cost of asking. For the operational side of that record-keeping, property accounting software covers how income and expenses can stay tied to each property automatically rather than reconstructed from a shoebox of receipts in April.
Common questions
Can Airbnb hosts deduct cleaning fees?
Generally, yes. Cleaning costs are typically deductible as an operating expense whether paid directly to a cleaner or funded through a cleaning fee charged to guests. Keep the receipt tied to the specific listing.
Can I deduct my mortgage interest if I rent out part of my home?
Usually only the portion attributable to the rented space and time, calculated as a percentage of the home and the period it was rented — not the full mortgage interest for the year. A tax professional can confirm the right method for your situation.
Is depreciation worth claiming as an Airbnb host?
It is typically one of the largest deductions available, since it recovers the cost of the property itself over time rather than requiring a single large deduction upfront. It also depends on details specific to your property, so it is worth confirming with a tax professional rather than estimating.
Are Airbnb platform fees tax deductible?
Yes, typically. The service fee the platform deducts from a payout, along with payment processing fees and any co-host commission, is generally treated as a normal cost of doing business.
Do I need a tax professional for Airbnb hosting, or can I file this myself?
Simple, single-property hosting can often be filed without professional help, but shared-space calculations, depreciation, and multi-property portfolios are exactly the areas where a tax professional earns their fee — the deductions above are general guidance, not a substitute for advice on your specific return.
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