🏠 Airbnb Host Tax Write-Offs 2026
Airbnb sends a 1099-K if you earned $600+. Most hosts report income on Schedule E (no SE tax). You can deduct mortgage interest, cleaning, depreciation, and all property-related expenses.
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Airbnb Tax Write-Offs — Complete List 2026
Note: * Airbnb rental income is typically NOT subject to SE tax when reported on Schedule E (no substantial services). SE tax applies only if you provide hotel-like services (daily meals, maid service).
Rental day %
Mortgage Interest
Proportional to rental days. If you rent 120/365 days = 33% of interest is deductible.
27.5-year schedule
Structural Depreciation
Deduct property depreciation proportional to rental use. Often $3,000–$8,000/year.
100%
Cleaning Services
Every cleaning between guests — 100% deductible.
100%
Repairs & Maintenance
Plumbing, electrical, HVAC repairs during rental period.
Full or depreciated
Furnishings & Supplies
Beds, linens, towels — Section 179 or depreciated over useful life.
100%
Airbnb Platform Fee
The 3% host service fee is fully deductible.
Rental day %
Utilities (rental %)
Electricity, water, gas proportional to rental days.
Rental day %
Property Insurance
Homeowner or landlord insurance proportional to rental use.
Frequently Asked Questions
What can Airbnb hosts deduct on taxes in 2026?
Mortgage interest proportional to rental use, property depreciation, cleaning fees, supplies, repairs, insurance, utilities, Airbnb service fees, and home office if you manage remotely.
Do Airbnb hosts pay self-employment tax?
Only if you provide substantial services like daily cleaning, meals, or concierge. Passive rental income is not subject to SE tax but is reported on Schedule E.
Can I deduct furniture purchased for my Airbnb?
Yes. Furniture and appliances used in the rental are depreciable business assets. You may be able to fully deduct them in year one using Section 179 or bonus depreciation.
What is the 14-day rule for Airbnb hosts?
If you rent your property for 14 days or fewer per year, rental income is tax-free and you cannot deduct rental expenses. If you rent more, report all income and deduct proportional expenses.
How do I calculate the deductible percentage for a mixed-use property?
Divide rental days by total days used (rental + personal). If you rented 200 days and used personally 50 days, 80% of expenses are deductible.