From 24 July 2026, paid overnight stays in Edinburgh carry a 5% visitor levy — and that includes short-term lets booked through Airbnb. If you host in Edinburgh, the levy is yours to charge, record and report. Here's exactly what that means.
- Applies to Airbnb?
- Yes
- The rate
- 5% of the accommodation cost, before VAT
- Who's liable
- You, the host — not the platform
- Capped at
- First 5 consecutive nights of a stay
- You retain
- 2% of what you collect
- Starts
- 24 July 2026
- Reported
- Quarterly, via the Council's online portal
Does the Edinburgh visitor levy apply to Airbnb lets?
Yes. The levy applies to all paid overnight accommodation in Edinburgh. The City of Edinburgh Council's scheme specifically includes self-catering apartments, holiday lets and short-term rentals listed on platforms such as Airbnb, alongside hotels, B&Bs, guesthouses, hostels and campsites.
Put simply: if a guest pays to stay overnight in your Edinburgh property on or after 24 July 2026, the levy applies to that stay.
Who's responsible — you or Airbnb?
You are. Under the scheme, accommodation providers within the City of Edinburgh Council area are liable for the levy. That means the responsibility to collect it from your guests, keep records of it, and submit a quarterly return to the Council rests with you as the host — not with the booking platform.
This is worth being clear about, because it's the most common misunderstanding among hosts. Being paid through Airbnb does not move the levy obligation onto Airbnb. The obligation stays with the operator.
Airbnb collects your rent. It does not collect, hold or file your levy. That's on you.
How much is the levy?
The levy is 5% of the accommodation cost, charged before VAT, on the first five consecutive nights of a stay.
The Council has confirmed the levy is charged on the accommodation cost itself, and is not charged on extras such as parking, meals, drinks or transport. (If you're VAT-registered, take the levy on the room price net of VAT — this trips up almost everyone, so there's a full guide to the levy & VAT here.)
A couple of worked examples, using the Council's own basis:
- A £120-per-night flat, booked for 3 nights → 5% of £120 = £6 per night → £18 total.
- A £120-per-night let, booked for 7 nights → the levy applies to the first 5 nights only. £6 × 5 = £30. Nights six and seven are not charged.
How the five-night cap works
The levy is payable for a maximum of five consecutive nights per stay. On a single continuous booking longer than five nights, you charge the levy on the first five nights and nothing on the nights beyond that.
There's an important detail on the cap: it applies to consecutive nights in a single stay. If a guest stays, checks out, and later returns for a separate stay, each stay is assessed on its own. So a four-night stay followed later by a separate two-night stay would have the levy applied to all six nights — because neither individual stay exceeded five consecutive nights.
Are there bookings I don't charge for?
Some stays fall outside the levy. There are two situations to know:
| Situation | What happens |
|---|---|
| Booked before the eligible date | Stays on or after 24 July 2026 that were booked and paid for — in part or in full — before 1 October 2025 are not subject to the levy. This is the scheme's transitional rule. |
| Exempt or excluded guests | Certain guests are exempt — for example, some people receiving specific disability-related benefits, and people who are homeless or at risk of homelessness. The guest pays the levy to you at the time of their stay, then reclaims it directly from the Council with evidence. |
On the exemptions, your role as a host is simple: charge and record correctly. The reclaim is between the guest and the Council — you don't decide it. You can read more in the levy explained.
When and how do I file?
The levy is reported and paid quarterly, in arrears, to the Council's online portal. The first return covers 24 July to 30 September 2026 and is due in October 2026. After that, returns are quarterly.
You must keep accurate records of every booking and levy figure. The Council will carry out inspections to check compliance, so your records need to be complete and defensible. Providers also retain 2% of the levy collected as an administrative allowance.
For the full process — including the Council's return spreadsheet and the two deductions people miss — see how to file your Edinburgh visitor levy return.
Getting the figure right from an Airbnb export
Airbnb gives you an earnings CSV — a record of what you were paid. It is not a levy return. To produce a correct figure you need to apply the accommodation basis, exclude the relevant extras, apply the five-night cap correctly, and handle any transitional or exempt bookings.
Turn your Airbnb export into a Council-ready return
Upload the earnings CSV you already have. LevyReady applies the accommodation basis, the five-night cap and the transitional and exempt rules, then generates your Council return — with a self-check that blocks a wrong figure, and your booking data never leaving your browser.
Run your first audit free →Questions
Do Airbnb hosts pay the Edinburgh visitor levy?
Yes. The levy applies to short-term lets including Airbnb. The responsibility to collect and remit it sits with the host as the accommodation provider, not with the platform.
How much is the Edinburgh visitor levy on an Airbnb booking?
5% of the accommodation cost, charged before VAT, on the first five consecutive nights of a stay. Extras such as parking, meals, drinks and transport are not included.
Does the five-night cap reset?
The cap applies to consecutive nights in a single stay. If a guest checks out and returns for a separate stay, each stay is assessed separately.
When do Airbnb hosts file the Edinburgh visitor levy?
Quarterly, in arrears, via the Council's online portal. The first return covers 24 July – 30 September 2026 and is due in October 2026. Records must be kept for the Council's inspections.
Does LevyReady submit the return for me?
No. LevyReady prepares and checks your Council-ready return; you remain responsible for reviewing and submitting it. You stay in control of the filing.
This guide is general information, not tax or legal advice, and figures reflect the City of Edinburgh Council scheme as published (confirm current details on the Council's portal). LevyReady does not file returns on your behalf — the operator remains legally responsible for the accuracy of all submissions.