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Question · MTD ITSA

Does Airbnb income count for MTD?

Yes, Airbnb and short-term let income can count for MTD if it is property income declared on your UK Self Assessment return. HMRC looks at the gross amount before expenses.

By Mehmet Demir · Last reviewed: 2 May 2026 · Source: HMRC · Methodology

Bottom line

Treat Airbnb income as part of your gross property income unless it is fully covered by Rent a Room relief and does not need to be declared. If you also have sole-trader income, HMRC combines the two figures.

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What figure to use

Use gross receipts before cleaning costs, platform fees, repairs, mortgage interest, insurance, or other expenses. If the property is jointly owned, use your share of the gross income.

Short lets and old furnished holiday let rules

Even where a short let used to be treated as a furnished holiday let for tax purposes, the MTD threshold test is still focused on gross property income. The separate tax regime changed from 6 April 2025, but the rent still forms part of property income.

FAQs

Does Airbnb income count toward MTD qualifying income?
Yes, if it is property income declared on your UK Self Assessment return. Use the gross amount before expenses.
Do Airbnb fees reduce the MTD threshold figure?
No. Platform fees and expenses do not reduce qualifying income for the threshold test.
What if I rent out one room in my home?
Rent a Room can change whether the income needs to be declared. Income within the allowance usually does not count because it is not declared on Self Assessment.

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This guide is general information, not professional tax advice. Always verify against HMRC's official guidance or speak to a qualified accountant.