Short‑term rentals must be taxed — Public Revenue Office launches "Fair tourism starts with declared income" campaign

The Public Revenue Office has launched a nationwide information campaign titled "Fair tourism starts with declared income" to boost reporting and taxation of short‑term rental earnings by private hosts who use platforms such as Booking, Airbnb, TripAdvisor or other channels. The drive emphasises taxpayer education as the primary tool to shrink the informal economy.

Deadlines, rates and filing

Hosts must file an income declaration no later than the 10th day of the month following the month in which they received the payment; the tax must be paid by the 15th. For example, if an apartment was rented at the end of June but the landlord received the money in July, the declaration must be submitted by August 10. The tax on personal income is set at 10% of gross receipts, while the law allows recognised costs that can reduce the tax base by up to 15% when the activity is renting space.

"It is not the Administration's goal to punish everyone; we do not benefit if all obligors are fined because they did not declare something. It is not our aim to catch and punish all those who fail to declare. The main goal of the Public Revenue Office is raising citizens' awareness for respecting the principle of self‑taxation. That means every citizen should have a personal conscience and social responsibility to honour the obligation the law prescribes. The consequences are something additional and I would not want to comment on that. Of course they exist, but it's better not to reach that situation at all," said Gjorgji Mihailov, a tax official at the Public Revenue Office.

Declarations must be submitted electronically through the e‑personal income tax system; taxpayers can use the same profile they created for the MojDDV scanning service. To register, a user needs an active e‑mail address and a profile in the system; tax officers are available to assist with the process.

"So, ten days after the end of the month in which the income was earned, regardless of when the accommodation took place. The obligation to report and pay tax arises at the moment the money hits the landlord's account," Mihailov added, stressing that income received through foreign platforms is not exempt from reporting or taxation.

Last year private short‑term accommodation generated more than €13 million in revenue, from which the Public Revenue Office collected over €1 million in tax. Penalties for non‑compliance can reach up to €250, and persistent or deliberate evasion may lead to criminal charges for tax evasion.

Photo: press material from the event