If you host on Airbnb or Booking, drive for Uber or Bolt, or deliver for Glovo, Uber Eats or Bolt Food, the income from these platforms must be declared on your IRS.
This Grupo Your guide explains, step by step, how to comply with tax obligations in 2026, avoid fines and pay only the tax due.
First step: register activity with the Tax Authority
Before receiving the first euro from any of these platforms, you must open activity at Portal das Finanças. Below 200,000 EUR per year, you can opt for the simplified regime, which is the most common and advantageous option.
Declaring Airbnb and Booking income
Hosts on Airbnb, Booking or similar platforms operate a local lodging activity. Income goes on Annex B (Annex J if abroad).
Economic Activity Codes (CAE) for local lodging
- 55201: furnished lodging for tourists
- 55207: other short-term lodging
Category B or Category F: which to choose
By default, local lodging income falls under Category B. Hosts may opt for taxation under Category F rules (property income), which can be advantageous in certain cases.
How Category B works
| Type of lodging | % of income taxed |
|---|---|
| Rooms or guesthouses | 15% |
| Apartments or houses (normal area) | 35% |
| Apartments or houses in containment area | 50% |
15% of income must be justified with real expenses, otherwise the difference is added to taxable income.
Declaring Uber, Bolt, Glovo and Uber Eats income
Drivers (TVDE) and couriers cannot opt for Category F. Income is mandatorily Category B, with 35% taxed in the simplified regime.
Correct CAE codes
- 49330: on-demand passenger transport (Uber, Bolt, Free Now)
- 53202: home delivery services (Glovo, Uber Eats, Bolt Food)
Common deductible expenses
Fuel, vehicle maintenance, insurance (TVDE-specific), tolls, vehicle leasing, depreciation, platform commissions, communications and equipment.
Additional obligations
- Social Security: quarterly declaration and contributions (first-year exemption)
- VAT: mandatory above 15,000 EUR annual turnover
- Green receipts for each platform payment
- IRS payments on account, if applicable
Why professional accounting support pays off
Many taxpayers overpay due to wrong CAE choice, missing the Category B vs F simulation, or failing to justify the 15% of expenses. Grupo Your offers specific plans for Airbnb, Uber, Bolt and Glovo workers with fixed monthly fees.
Frequently asked questions
How is Airbnb or Booking income classified?
Category B by default, with the option to be taxed under Category F rules.
Can Uber, Bolt or Glovo income be taxed under Category F?
No. It is mandatorily classified as Category B.
Do I need a Certified Accountant in the simplified regime?
Not mandatory, but highly recommended to avoid costly mistakes and maximize legal deductions.
What if I have been active but never declared correctly?
The situation can be regularized through substitute declarations. Grupo Your has proven experience in handling these cases with the Tax Authority.
