2026 tax year
Rental host tax calculator
Renting out property or a vehicle carries costs the platform never sees, cleaning, supplies, repairs and the wear on the asset itself.
The deduction stack
Cleaning and turnover between guests is the largest line for this kind of work, which is what separates it from every other gig category. They are only deductible if you kept the record.
| Deduction | Amount |
|---|---|
| Cleaning and turnover between guests | $4,800 |
| Repairs and maintenance on the asset | $3,200 |
| Supplies and equipment | $2,100 |
| Total deductions | $10,100 |
| Net profit, the taxable figure | $28,900 |
On $39,000 of gross, 26% never reaches taxable profit. The gross and the cost figures illustrate the shape of the work, they are not a claim about what anyone earns, and every rate applied to them is from the verified 2026 dataset.
The rules this work actually trips over
Hosting has one break no other gig category gets: rent out your own home for 14 or fewer days in the year and the income is not taxable at all, not reported, not filed, regardless of the amount. One night over and every dollar from night one is in play. For hosts past that line, the largest deduction is usually one no money changes hands for: depreciation, the yearly write-off of the building's cost. It lowers tax now but is recaptured when the property sells, so it is a deferral with a bill attached, worth modelling before you rely on it.
The other split that decides a host's tax is services. Rent the space and clean between guests, and the income generally lands as rental income, no self-employment tax. Run it like a hotel, meals, daily cleaning, guest services, and it becomes self-employment income with the extra 15.3% layer attached. Same house, same guests, different tax by thousands.
Rental host taxes by state
Your state's rate applies to that net profit. Each page works it through with that state's 2026 rules:
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maine
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- Washington DC
- West Virginia
- Wisconsin
- Wyoming