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Issued
01 Nov 2023

Short-stay accommodation

“Short-stay accommodation” (also known as “short-term accommodation) is accommodation provided to a guest for up to four consecutive weeks, in a home that is not the guest’s ordinary residence.   This accommodation is often provided through peer-to-peer platforms such as Airbnb or Bookabach.   

“Short-stay accommodation” does not include: 

  • Accommodation provided to residential tenants, boarders, or care home residents
  • Student accommodation 
  • Emergency accommodation 

The Commissioner has published several items on short-stay accommodation. This overview sets out these items and provides guidance on tax obligations if you provide short-stay accommodation to guests.

The Commissioner issues different types of guidance items to cater for different customer needs.  The different types of items are explained here.

Income tax and short-stay accommodation

Renting out all or part of your own home

Title Summary Date issued

Standard-cost household service for short-stay accommodation providers

DET 19/02

This Determination may be relevant to taxpayers who provide short-stay accommodation services in their home, if they do not rent out rooms for more than 100 nights in the year.  21 May 2019 

2023 CPI adjustment to DET 19/02: Short-stay accommodation

DET 19/02 (CPI 2023) 

This update to DET 19/02 shows the annual adjustment to the standard-cost household service for short-stay accommodation.   11 May 2023 

Income tax – Which rules apply if I rent out my home, part of my home, or a separate dwelling on my property as short-stay accommodation?

QB 25/01

This QWBA explains how the income tax rules apply if you occasionally rent out your home, a room in your home, or a separate dwelling on your property for short stays (for example, through Airbnb, Bookabach, Booking.com or Holiday Houses).

This item replaces QB 19/05.

3 Apr 2025 

 

Renting out a separate property

Title Summary Date issued

Income tax – Which rules apply if I have a dwelling I sometimes rent out as short-stay accommodation and also sometimes use privately?

QB 25/02

This QWBA helps you work out which income tax rules apply to a dwelling you sometimes rent out as short-stay accommodation (for example, through Airbnb, Bookabach, Booking.com or Holiday Houses) and also sometimes use privately (for example, as a holiday home).

This item replaces QB 19/06.

3 Apr 2025 

Income tax – How do the mixed-use asset rules apply if I provide short-stay accommodation?

QB 25/03

This question we’ve been asked (QWBA) explains how the mixed-use asset rules apply to a dwelling you sometimes rent out as short-stay accommodation (for example, through Airbnb, Bookabach, Booking.com or Holiday Houses) and also sometimes use privately (for example, as a holiday home).

Before you use this QWBA, you need to work out if the mixed-use asset rules or the standard tax rules apply to the dwelling. QB 25/02: Income tax – Which rules apply if I have a dwelling I sometimes rent out as short-stay accommodation and also sometimes use privately? will help you work that out.

This item replaces QB 19/07.

3 Apr 2025

Income tax – How do the standard tax rules apply if I provide short-stay accommodation?

QB 25/04

This question we’ve been asked (QWBA) explains how the standard tax rules apply to a dwelling you sometimes rent out as short-stay accommodation (for example, through Airbnb, Bookabach, Booking.com or Holiday Houses) and also sometimes use privately (for example, as a holiday home).

Before you use this QWBA, you need to work out if the standard tax rules or the mixed-use asset rules apply to the dwelling. QB 25/02: Income tax – Which rules apply if I have a dwelling I sometimes rent out as short-stay accommodation and also sometimes use privately? will help you work that out.

This item replaces QB 19/08.

3 Apr 2025 

Income tax – How do the income tax rules apply when a close company provides short-stay accommodation?

QB 25/16

This QWBA explains how the income tax rules apply when a close company provides short-stay accommodation (eg, through Airbnb, Bookabach, Booking.com or Holiday Houses). It explains when and how the mixed-use asset rules and the standard tax rules apply, and when shareholders or employees will receive income from their use of the property. 23 May 2025

 

The interest limitation rules

Title Summary Date issued

The interest limitation rules and short-stay accommodation

IS 23/04

This IS considers how the interest limitation rules apply to interest incurred for property used to provide short-stay accommodation. It also explains what other income tax rules may be relevant to any interest that is deductible, depending on your circumstances. This IS explains how the rules apply to natural persons and trustees only.   2 Jun 2023

 

Other resources

Title Summary Date issued
Short-stay standard-cost for renting out your home or its rooms The main Inland Revenue website contains further information about short-stay standard costs and rental income from renting out a home or its rooms.  
Actual cost method for working out rental income and expenses  The main Inland Revenue website contains further information about the actual cost method and how to apply this.  

Home based Boarders or Home-stay students

IR1255

Use this Worksheet for calculating standard-costs for private boarding services. June 2023 

Tax rules for holiday homes 

IR1021

This Factsheet explains the tax rules that apply to "mixed-use" assets. Mar 2023

 

Income tax - Trusts and short-stay accommodation

Title Summary Date issued

Income tax – If property held in a trust is rented out for short-stay accommodation, who declares the income and what deductions can be claimed?

QB 25/05

This question we’ve been asked (QWBA) explains how the income tax rules apply if property held in a trust is rented out as short-stay accommodation (for example, through Airbnb, Bookabach, Booking.com or Holiday Houses).

This item replaces QB 19/15 and QB 19/16.

3 Apr 2025

The interest limitation rules and short-stay accommodation 

IS 23/04

This IS considers how the interest limitation rules apply to interest incurred for property used to provide short-stay accommodation. It also explains what other income tax rules may be relevant to any interest that is deductible, depending on your circumstances. This IS explains how the rules apply to natural persons and trustees only.  2 Jun 2023 

 

GST and short-stay accommodation

Title Summary Date issued

Can I register for GST if I supply short-stay accommodation to guests in my home or holiday home?

QB 19/09

This QWBA explains whether hosts who provide short-stay accommodation in their house or property can register for GST. 20 May 2019 

Goods and services tax: GST treatment of short-stay accommodation

IS 20/04

This IS explains the GST treatment of supplying short-stay accommodation and confirms these supplies are not exempt supplies.  The IS also discusses the requirements for registration, the main consequences of registration, change of use adjustments and what happens when the property is sold or the short-stay accommodation activity ceases.  4 Jun 2020 

GST on accommodation supplied through electronic marketplaces – opt out criteria

DET 25/01

This determination sets criteria for when a person who supplies accommodation through an electronic marketplace can enter into an opt-out agreement with the operator of an electronic marketplace. 14 Mar 2025

 

Other resources

Title Summary Date issued

GST and your short-stay rental income

The main Inland Revenue website contains further information on how GST applies to short-term rentals.