Airbnb and Booking.com payouts,recorded correctly.
Updated 12 November 2026 · 2 minute read
The short answer
Record what the guest paid as income and the platform’s commission as a cost. The amount that lands in your bank account is the difference, and on its own it understates both.
Why not just record the payout?
Because the payout is a net figure. If a guest pays €1,000 and the platform keeps €150, your income is €1,000 and your cost is €150. Recording only €850 hides a deductible cost and makes your income look lower than the figure the platform reports to tax authorities.
An example
A guest pays €1,000 including a €60 cleaning fee. Airbnb keeps €30 and pays out €970. Record €1,000 income and €30 commission. The €60 is income too; what you pay the cleaner is a separate cost.
How do Airbnb and Booking.com differ?
| Airbnb | Booking.com | |
|---|---|---|
| Guest pays | Airbnb | Booking.com or you, depending on setup |
| Commission | Deducted before the payout | Deducted, or invoiced to you monthly |
| Payout | Around check-in, per booking | Often bundled, on a schedule |
With Booking.com, check whether commission is taken from the payout or billed separately. If it is billed separately, the invoice is the cost.
How do you match payouts to bookings?
- Download the payout or transaction report from the platform.
- Link each payout line to its booking: same guest, same dates.
- Check the amount against your bank statement.
- Record the commission shown for that booking.
What about tourist tax and deposits?
Tourist tax you collect and pass on is not your income. A security deposit you return is not income either. Keep both out of rental income.
Questions
Is the cleaning fee income?
Yes. It is part of what the guest pays. The cleaner’s invoice is your cost.
A payout covers three bookings. How do I record it?
Split it per booking, using the platform’s report.
The guest cancelled and I kept part of the payment. Is that income?
Yes. What you keep is rental income.
Payouts matched to bookings,commission included.
Casatax keeps your income, costs and bookings in one place. Free to start with one home.
Join waiting listThis is general information. Tax rules differ by country, so check your own situation with your adviser.