--- title: "How to Declare Airbnb, Uber, Bolt and Glovo Income on IRS 2026: Practical Guide" description: "How to declare Airbnb, Uber, Bolt and Glovo income on IRS 2026: CAE codes, Annex B, Category B vs F, deductible expenses and tax optimization by Grupo Y..." lang: en json-ld: | [ { "@context": "https://schema.org", "@type": "Article", "headline": "How to Declare Airbnb, Uber, Bolt and Glovo Income on IRS 2026: Practical Guide", "description": "How to declare Airbnb, Uber, Bolt and Glovo income on IRS 2026: CAE codes, Annex B, Category B vs F, deductible expenses and tax optimization by Grupo Your.", "url": "https://grupoyour.com/en/blog/declare-airbnb-uber-bolt-glovo-income-irs-2026", "datePublished": "2026-04-22T22:45:34.042643+00:00", "dateModified": "2026-04-22T22:45:34.042643+00:00", "author": { "@type": "Person", "name": "Hélder Costa", "sameAs": "https://www.linkedin.com/in/helder-duarte-costa/", "url": "https://www.linkedin.com/in/helder-duarte-costa/" }, "publisher": { "@type": "Organization", "name": "Grupo Your", "logo": { "@type": "ImageObject", "url": "https://grupoyour.com/favicon.png", "width": 512, "height": 512 }, "sameAs": [ "https://www.linkedin.com/company/grupoyour/", "https://www.facebook.com/OGrupoYour", "https://www.instagram.com/grupoyour/" ] }, "image": { "@type": "ImageObject", "url": "https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/airbnb-uber-bolt-glovo-irs-2026.jpg", "width": 1200, "height": 630 }, "mainEntityOfPage": { "@type": "WebPage", "@id": "https://grupoyour.com/en/blog/declare-airbnb-uber-bolt-glovo-income-irs-2026" }, "inLanguage": "en", "keywords": "irs, airbnb, uber, bolt, glovo, alojamento local, tvde, trabalhadores independentes", "wordCount": 468 }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Grupo Your", "item": "https://grupoyour.com" }, { "@type": "ListItem", "position": 2, "name": "Blog", "item": "https://grupoyour.com/en/blog" }, { "@type": "ListItem", "position": 3, "name": "How to Declare Airbnb, Uber, Bolt and Glovo Income on IRS 2026: Practical Guide", "item": "https://grupoyour.com/en/blog/declare-airbnb-uber-bolt-glovo-income-irs-2026" } ] }, { "@context": "https://schema.org", "@type": "FAQPage", "mainEntity": [ { "@type": "Question", "name": "How is Airbnb or Booking income classified?", "acceptedAnswer": { "@type": "Answer", "text": "Category B by default, with the option to be taxed under Category F rules." } }, { "@type": "Question", "name": "Can Uber, Bolt or Glovo income be taxed under Category F?", "acceptedAnswer": { "@type": "Answer", "text": "No. It is mandatorily classified as Category B." } }, { "@type": "Question", "name": "Do I need a Certified Accountant in the simplified regime?", "acceptedAnswer": { "@type": "Answer", "text": "Not mandatory, but highly recommended to avoid costly mistakes and maximize legal deductions." } }, { "@type": "Question", "name": "What if I have been active but never declared correctly?", "acceptedAnswer": { "@type": "Answer", "text": "The situation can be regularized through substitute declarations. Grupo Your has proven experience in handling these cases with the Tax Authority." } } ] }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Home", "item": "https://grupoyour.com/en" }, { "@type": "ListItem", "position": 2, "name": "Blog", "item": "https://grupoyour.com/en/blog" }, { "@type": "ListItem", "position": 3, "name": "How to Declare Airbnb, Uber, Bolt and Glovo Income on IRS 2026: Practical Guide" } ] } ] --- [Saltar para o conteúdo](#main-content) [![Grupo Your - Abertura de Empresa em Portugal](/assets/logo-2wXESdnX.png)](/en) Grupo YourServicesTools[Contacts](/en/contacts) 7 EN Personalized Proposal 1. [Home](/en) 2. [Blog](/en/blog) 3. How to Declare Airbnb, Uber, Bolt and Glovo Income on IRS 2026: Practical Guide [Back to blog](/en/blog) [irs](/en/blog?tag=irs)[airbnb](/en/blog?tag=airbnb)[uber](/en/blog?tag=uber)[bolt](/en/blog?tag=bolt)[glovo](/en/blog?tag=glovo)[alojamento local](/en/blog?tag=alojamento%20local)[tvde](/en/blog?tag=tvde)[trabalhadores independentes](/en/blog?tag=trabalhadores%20independentes) # How to Declare Airbnb, Uber, Bolt and Glovo Income on IRS 2026: Practical Guide ![Hélder Costa](/images/authors/helder-costa.png) [Hélder Costa](/en/blog/author/helder-costa)[](https://www.linkedin.com/in/helder-duarte-costa/) 22 April 2026· 2 min read Share ![How to Declare Airbnb, Uber, Bolt and Glovo Income on IRS 2026: Practical Guide por Hélder Costa - Grupo Your Contabilidade](https://xmvtahclopqwmxwnbimy.supabase.co/storage/v1/object/public/blog-images/airbnb-uber-bolt-glovo-irs-2026.jpg "How to Declare Airbnb, Uber, Bolt and Glovo Income on IRS 2026: Practical Guide por Hélder Costa - Grupo Your Contabilidade") ## In this article - [First step: register activity with the Tax Authority](#first-step-register-activity-with-the-tax-authority) - [Declaring Airbnb and Booking income](#declaring-airbnb-and-booking-income) - [Economic Activity Codes (CAE) for local lodging](#economic-activity-codes-cae-for-local-lodging) - [Category B or Category F: which to choose](#category-b-or-category-f-which-to-choose) - [How Category B works](#how-category-b-works) - [Declaring Uber, Bolt, Glovo and Uber Eats income](#declaring-uber-bolt-glovo-and-uber-eats-income) - [Correct CAE codes](#correct-cae-codes) - [Common deductible expenses](#common-deductible-expenses) - [Additional obligations](#additional-obligations) - [Why professional accounting support pays off](#why-professional-accounting-support-pays-off) - [Frequently asked questions](#frequently-asked-questions) - [How is Airbnb or Booking income classified?](#how-is-airbnb-or-booking-income-classified) - [Can Uber, Bolt or Glovo income be taxed under Category F?](#can-uber-bolt-or-glovo-income-be-taxed-under-category-f) - [Do I need a Certified Accountant in the simplified regime?](#do-i-need-a-certified-accountant-in-the-simplified-regime) - [What if I have been active but never declared correctly?](#what-if-i-have-been-active-but-never-declared-correctly) 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. 0 0 Share ### Get the latest tax news Subscribe to our newsletter and receive articles, tax alerts and tips directly in your inbox. Subscribe I agree to receive email communications from Grupo Your. I can unsubscribe at any time. 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