The taxes, line by line
| Tax or fee | Rate | Applies to / notes | Source |
|---|---|---|---|
| City of Los Angeles transient occupancy tax | 14% | Stays of 30 days or less | [1] |
Who collects it (and what's still on you)
- Airbnb bookings: Airbnb agreed to collect and remit TOT for City of LA hosts starting August 1, 2016, for transactions processed through Airbnb only.[1]
- Other channels: Vrbo, Booking.com or direct bookings aren't covered by Airbnb's collection. You're responsible for those.[1]
- Registration: a Transient Occupancy Tax Registration Certificate is required within 30 days of starting.[1] Home-sharing in the City also has its own registration with City Planning.[2]
A real booking, worked out
Say you list at $200 a night for 3 nights with a $100 cleaning fee: a $700 subtotal. Airbnb's fee and the lodging taxes are separate things. Airbnb's single host fee is 15.5% of your nightly price and fees, and taxes aren't part of that fee base, so the guest pays taxes on top while your payout is set by the platform fee.
| Booking line | Airbnb (15.5% host fee) | Vrbo (12% from Oct 29, 2026) |
|---|---|---|
| Your subtotal (rent + cleaning) | $700.00 | $700.00 |
| Platform host fee | −$108.50 | −$84.00 |
| Your payout | $591.50 | $616.00 |
| Lodging taxes on top for the guest (if the full $700 is taxable) | $98.00 | $98.00 |
Taxes use the rates in the table above. What counts as taxable (cleaning fees, platform service fees) is set by each agency, so treat this as an estimate. Run your own numbers in the Airbnb fee calculator or the Vrbo 12% calculator.
Holiday-season host prep for Los Angeles
Late LAX arrivals and traffic-delayed check-ins are easier with codes that start at check-in and expire at checkout. Our Smart lock for Airbnb: self check-in kit lists what to buy, how many and when to skip (that page contains affiliate links). Getting ready for cold snaps? See the winter-ready rental checklist.