Australia: Where Vrbo collects and remits taxes and lodging taxes

This table explains which stay/lodging taxes are collected and remitted in Australia.

Australia Capital Territory (ACT)

ACT is introducing a Short-Term Rental Accommodation (STRA) levy, effective 1 July 2025. Vrbo will be required to collect and remit the ACT 5% STRA levy for bookings made on or after 1 July 2025.

Platform partners

• Generally, no action is required from the partner if the property is within the scope of this levy since we will apply the levy via the tax settings page in the Vrbo dashboard. From July 1, this page will show full details about the taxes we are collecting, including rates, taxable amounts, and government requiring the tax. 
• If you are registered for Australia Goods and Services Tax (GST), please make sure that you include a GST-inclusive price in the Vrbo dashboard.
• Vrbo collects and remits ACT’s 5% short stay levy for bookings made on or after 1 July 2025. It will not apply to bookings made before this date, even if the stay is completed on or after 1 July 2025.
• The levy will be added onto the total booking value by the Vrbo system, collected with the booking payment and remitted to the Revenue Office on a quarterly basis.
• The levy remittable is calculated as 5% of the total paid by the traveller. 
  • This includes fees such as cleaning, admin, extra guests, pets, GST where applicable, and the levy itself.
  • The total does not include credit card fees or damage deposits that are refunded.
  • In order to collect the correct amount, Vrbo will be calculating the levy at 5.26%, as the levy amount itself is subject to the levy.
• The levy applies to bookings of less than 28 consecutive days.
• The levy will not apply to a stay in certain properties (see ACT Revenue’s website for details, and the Exemptions section below).

• No action is required from the partner at this stage. 
• Vrbo will remit ACT’s 5% short stay levy for bookings made on or after 1 July 2025. It will not apply to bookings made before this date, even if the stay is completed on or after 1 July 2025.
• The levy will be remitted to the Revenue Office on a quarterly basis.
• The levy remittable is calculated as 5% of the total paid by the traveller.
  • This includes fees such as cleaning, admin, extra guests, pets, and GST where applicable.
  • The total does not include stay-collected fees, such as damage deposits that are refunded.
• The levy applies to bookings of less than 28 consecutive days.
• The levy will not apply to a stay in certain properties (see ACT Revenue’s website for details).

Exemptions

If your property qualifies for the exemption (see the Revenue Officer's guideline), we will need you to complete a declaration form:

1. To request this form, contact Vrbo Support using the Contact Us button at the bottom of this page.
2. Send your completed form back to Vrbo Support.
3. Upon review and approval, we will update your property to exclude the STRA levy.

For more information, please refer to the Revenue Officer's guideline.

Victoria

From 1 January 2025, the short stay levy (SSL) applies to short stays in Victorian property.

Platform partners

• Generally, no action is required from the partner since we will apply the levy via the tax settings page in the Vrbo dashboard. From January 1, this page will show full details about the taxes we are collecting, including rates, taxable amounts, and government requiring the tax.
• If you are registered for Australia GST, please make sure that you include a GST-inclusive price in the Vrbo dashboard.
• Vrbo will collect and remit Victoria’s 7.5% short stay levy for bookings made on or after 1 January 2025. It will not apply to bookings made before this date, even if the stay is completed on or after 1 January 2025.
• The levy will be added onto the total booking value by the Vrbo system, collected with the booking payment and remitted to the State Revenue Office on a quarterly basis.
• The levy remittable is calculated as 7.5% of the total paid by the traveller.
  • This includes fees such as cleaning, admin, extra guests, pets, GST where applicable, and the levy itself.
  • The total does not include credit card fees or damage deposits that are refunded.
  • In order to collect the correct amount, Vrbo will be calculating the levy at 8.11%, as the levy amount itself is subject to the levy.
• The levy applies to bookings of less than 28 consecutive days.
• The levy will not apply to a stay in a property that is someone’s principal place of residence (PPR; see the PRR exemptions section below).

Integrated property managers (IPMs)

Effective: 1 April 2025

• As of 1 April 2025, listings that are connected to Vrbo via an external software integration (IPMs) are required to collect the Short Stay Levy (SSL) from travellers, calculated at 8.11%. This figure accounts for the fact that the levy is calculated as 7.5% of the total that the traveller pays, inclusive of the levy itself. For more information, see the Victoria State Revenue Office’s frequently asked questions.
  • The levy applies to fees such as cleaning, admin, extra guests, pets, and GST where applicable.
  • It does not include credit card fees or damage deposits that are refunded.
  • The levy applies to bookings of less than 28 consecutive days.
  • The levy will not apply to a stay in a property that is someone’s principal place of residence (PPR; see the PRR exemptions section below).
• Ideally, the SSL should be configured in the external software as a tax to ensure it is non-commissionable. If this is not possible, it may need to be configured as a fee. IPMs should work with their software provider to set this up correctly.
• Vrbo is required to pay the SSL to the Victoria State Revenue Office (SRO) on a quarterly basis, however IPMs will be invoiced by Vrbo every six months starting December 2025, with invoices issued two months after each six-month period. Invoices will include booking and amount details, along with BPAY payment instructions.

PPR exemptions

 If your property qualifies for the PPR exemption, we will need you to complete a declaration form. For instructions on how to submit the form, contact Vrbo Support by using the Contact Us button at the bottom of this page. Upon review and approval, we will update your property to exclude the SSL.

For more information, please refer to the Revenue Officer’s guideline.