Short-Term Rental Tax Specialist

Hong Kong Airbnb & Short-Term Rental Tax — Host Tax Guide

Hosting on Airbnb, Booking.com, or Agoda in Hong Kong generates taxable income. Whether IRD treats your earnings as property income or business profits depends on frequency, service level, and operating model — each with different deductions and rates.

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15% Property tax rate on rental income
16.5% Profits tax rate if deemed business
20% Statutory deduction on gross rent

Short-Term Rental Tax Specialist

Hosting on Airbnb, Booking.com, or Agoda in Hong Kong generates taxable income. Whether IRD treats your earnings as property income or business profits depends on frequency, service level, and operating model — each with different deductions and rates.

⚠️

⚠ IRD Is Monitoring Platform Income

OECD's DAC7 rules require platforms like Airbnb to report host income to tax authorities. IRD has confirmed it exchanges such information. Failure to declare short-term rental income is a serious compliance risk.

よくあるお悩み

以下の税務問題でお困りではありませんか？

Property Tax vs Profits Tax

If you merely let rooms, property tax at 15% applies. If you provide hotel-like services (cleaning, concierge, meals), IRD may classify you as running a business and apply profits tax.

⚠ Risk: Misclassification → wrong tax, wrong deductions

Platform Income Reporting

Airbnb and other platforms now share host income data with tax authorities under international exchange agreements. IRD can identify unreported income.

⚠ Risk: Non-disclosure → back taxes, interest, penalties up to 3x tax

Deductible Expenses

Which expenses are deductible — cleaning fees, platform commission, internet, furniture, repairs? The rules differ under property tax vs profits tax.

⚠ Risk: Wrong deductions → overpaying or triggering IRD queries

Licensing & Compliance

Short-term rentals under 28 days in residential buildings may breach the Building Management Ordinance. Tax compliance intersects with regulatory compliance.

⚠ Risk: Unlicensed operation → fines plus back-tax demands
対象者

対象となるお客様

Casual Airbnb hosts

Individuals listing a spare room or whole flat on short-term platforms occasionally.

Professional STR operators

Operators managing multiple units as a business, using co-hosting or property managers.

Property investors pivoting to STR

Landlords switching from long-term lets to short-term platforms for higher yields.

Serviced apartment operators

Small operators of furnished serviced units with cleaning and concierge services.

サービス内容

サービス内容

STR Income Classification Review

Determine whether your STR income is property tax or profits tax, and establish the correct filing position.

Analysis against DIPN 38 (Business or Investment)

Expense Optimisation

Identify all allowable deductions: platform fees, cleaning, repairs, internet, insurance, depreciation.

Maximise deductions under the applicable tax regime

Tax Return Preparation

Complete property tax (BIR57) or profits tax (BIR52) returns accurately with full documentation.

Including prior-year voluntary disclosure if needed

Voluntary Disclosure

If you have unreported prior years, proactive voluntary disclosure minimises penalties significantly.

Before IRD contacts you — timing is critical
ご利用の流れ

シンプル・効率的・プロフェッショナル

1

Income & Service Review

Review platform statements, services provided, and operational model to determine tax classification.

1-2 days
2

Deduction Analysis

Compile all allowable expenses and compute net taxable income.

1-2 days
3

Return Filing

File the correct return with supporting schedules.

2-3 days
4

Ongoing Compliance

Annual tax return service plus advice on STR tax developments.

Annually
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実際のクライアントへの実績

Case Study

Discovery Bay host — 3 units, 4 undisclosed years

HKD 145,000 節約額
  • Annual STR income HKD 480,000
  • Four years undisclosed
  • Voluntary disclosure filed proactively
  • Penalties reduced from 100% to 20% of tax
"Acting before IRD contacted us saved us from a far larger penalty."
C
確認済みクライアント Case Study
Case Study

Mid-Levels operator — business classification challenge

HKD 220,000 節約額
  • 6 serviced apartments on Airbnb
  • IRD initially assessed as business
  • Successfully argued property tax treatment
  • Net saving from lower rate and different deductions
"The classification argument was worth HKD 220,000 over three years."
C
確認済みクライアント Case Study
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よくある質問

よくある質問

ご質問への迅速な回答

Yes. All Hong Kong-source rental income is subject to property tax or profits tax under the Inland Revenue Ordinance. There is no minimum threshold below which rental income is tax-free. Additionally, platforms now share host income data with tax authorities internationally under OECD DAC7 rules.
If you merely make the property available for rent without providing substantial services, IRD will generally treat the income as property income subject to property tax at 15%. If you provide hotel-like services (daily cleaning, meals, concierge, linen change), IRD may treat the activity as a business subject to profits tax. The boundary is not always clear — professional advice is recommended.
Under property tax, the only deduction is the statutory 20% of gross rent (in lieu of actual expenses) plus rates paid by the owner. Under profits tax, you can deduct actual expenses including platform commission, cleaning fees, insurance, repairs, furnishing depreciation, utilities, and mortgage interest if the property is used wholly for business. The deductible amount is often much higher under profits tax.
IRD can assess back 6 years (or longer if fraud or wilful evasion is involved). Penalties can be up to 3 times the tax undercharged. A voluntary disclosure — made before IRD contacts you — typically results in significantly reduced penalties, often limited to the tax plus interest. We handle these disclosures regularly.
Short-term residential rentals under 28 consecutive days may technically breach the Building Management Ordinance Cap.344 or deed of mutual covenant restrictions in many buildings. Hotels Ordinance Cap.349 licensing requirements may also apply. These are separate from (but related to) tax compliance. We advise on the tax side and recommend consulting a solicitor on the regulatory aspects.
If IRD determines your STR activity constitutes a trade or business (rather than passive rental), you will need a Business Registration Certificate under the Business Registration Ordinance Cap.310. The annual fee is modest (around HKD 2,000) but failure to register carries penalties.

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その他のサービス

関連サービス

Commercial Property Tax Specialist Commercial Property Owners & Investors
Hospitality Property Tax Specialist Hotel & Serviced Apartment Operators
Property Holding Structure Advisor Property Investors & Family Offices
Property Management Company Tax Specialist Property Management Companies & Operators

このページは一般的な情報提供を目的としています。お客様の具体的な状況に応じたアドバイスについては、資格を持つ香港の税務専門家にご相談ください。