Airbnb + VillaTax

About Airbnb

Airbnb is a U.S.-headquartered short-stay marketplace whose service-fee structure for most hosts is a split: roughly 3% to the host plus around 14% to the guest, with some hosts on a host-only fee model where the host pays around 15% and the guest pays nothing on top (see Airbnb help article 1857). For a Bali villa, the consequence is that the gross amount the guest pays is not the gross amount you receive — and the IDR-equivalent of the gross is what feeds PBJT, not the net you see in your bank statement.

Why this platform matters for a Bali villa

Airbnb does not act as a tax collector for Bali PBJT — the regulation is regional (Perda Badung / Perda Denpasar etc.) and Airbnb's tax collection infrastructure covers some jurisdictions but not the Bali kabupaten. This means the PBJT remains the lessor's responsibility, and the Airbnb host service fee (3% in split mode) does not reduce the PBJT base — PBJT is computed on the gross paid by the guest, not on the net you receive. A common operator mistake is to declare only the bank-credited net, which under-reports PBJT systematically. The Airbnb confirmation email is the primary documentary evidence that an audit will reconcile against — keep it.

Connecting Airbnb to VillaTax

VillaTax pulls Airbnb reservations via the iCal calendar URL exposed in your Airbnb listing's calendar settings. The iCal feed contains check-in/out dates and a stable reservation code; it does not contain the gross amount or guest payment details. For amounts and currency, VillaTax pairs the iCal feed with the reservation-confirmation email that you forward (or auto-forward via a Gmail/Outlook filter) to your VillaTax inbox. This two-channel design is by Airbnb's design — they do not expose a public API for the gross-payment data outside of host-confirmation emails.

What data VillaTax imports from Airbnb

From Airbnb, VillaTax records: reservation code, check-in/out dates, number of nights, guest first name, guest count, gross amount paid by the guest (incl. cleaning fee and guest service fee, parsed from the host confirmation email), host service fee (3% in split-fee mode), net payout, payout currency (USD by default for foreign hosts, IDR if you have an Indonesian bank), and the payout date. The IDR-equivalent for PBJT/PPh purposes is recomputed at the official Kurs Pajak rate for the booking date — NOT the spot rate Airbnb shows in your earnings dashboard.

Platform-specific fiscal points VillaTax tracks

• Co-host USD payouts and PPh 26. When an Airbnb USD payout includes a share routed to a co-host registered outside Indonesia, the PPh 26 framework (UU 36/2008 Pasal 26, PMK 112/2022) governs the co-host's share, with the standard 20% rate potentially reduced by an applicable bilateral tax treaty (P3B) and a certificate of domicile. VillaTax records the host-vs-co-host split from the Airbnb confirmation email and the residency tagging in your settings, so the withholding decision is made on documented figures rather than estimates.
• Host service fee (3%) treatment by entity type. Under PP 34/2017 the 10% PPh Final 4(2) on rental income is a final tax with no expense deductions allowed, so the 3% Airbnb fee does not reduce that base for a non-corporate lessor. For a corporate lessor under UU 7/2021 HPP (PPh Badan), the fee is a deductible business expense as long as it is supported by a valid Airbnb invoice in the books. VillaTax classifies the fee correctly based on the org's tax regime so the P&L and SPT reflect the right treatment.
• AirCover reimbursements. AirCover (covering physical damage up to USD 3 million) pays the host a sum that substitutes lost revenue or repair cost. Under Indonesian practice, replacement-of-revenue payments are treated on the same PBJT/PPh basis as the underlying booking, while property-damage reimbursements are usually accounted as a non-revenue recovery against the related repair expense. VillaTax distinguishes the two categories at the reservation level so the tax base reflects the substance, not the wire memo.
• PMK 60/2022 PMSE and the host's reporting burden. PMK 60/2022 places PPN-collection and reporting obligations on appointed foreign PMSE providers — Airbnb is not currently listed as an appointed PMSE collector for the Bali jurisdictions where PBJT is owed. The practical effect is that the host carries the full PBJT declaration burden to the kabupaten Bapenda; VillaTax pre-computes the monthly PBJT amount from the gross-paid figures so the declaration can be filed without manual reconciliation.

Frequently asked questions