Airbnb Expense Categories: The Complete List for Hosts

Most Airbnb hosts track revenue obsessively and expenses loosely. That's backwards. Revenue is one number from Airbnb — it arrives automatically. But expenses come from dozens of sources, slip through the cracks, and can quietly turn a "profitable" property into a break-even one.

This guide lists every expense category a short-term rental host should track. Use it as a checklist to make sure you're not missing deductions at tax time or underestimating your true operating costs.

Category 1: Cleaning and Turnover

Cleaning is typically the single largest variable expense for Airbnb hosts. It scales directly with occupancy — more bookings means more turnovers means more cleaning costs.

• Professional cleaning per turnover: $75–$250 depending on property size, location, and scope
• Laundry service: $15–$40 per turnover for linens, towels, and bedding (or your own water/electric/detergent costs)
• Cleaning supplies: $30–$80/month for disinfectants, trash bags, sponges, paper towels
• Deep cleaning: $200–$600 quarterly for carpets, upholstery, oven, windows
• Linen replacement: $200–$500 every 6–12 months for worn-out towels, sheets, pillow protectors

Typical annual cost: $5,000–$15,000 for a property with 80+ turnovers/year.

Category 2: Property Maintenance and Repairs

Short-term rentals take more wear than traditional rentals because of higher guest volume and turnover. Budget accordingly.

• Plumbing repairs: $150–$800 per incident (leaks, clogs, running toilets)
• Electrical repairs: $100–$500 (outlet replacement, fixture repairs, smart lock issues)
• HVAC servicing: $100–$300 twice per year (filter changes, seasonal tune-ups)
• Appliance repairs: $150–$500 (dishwasher, washer/dryer, refrigerator)
• Paint and touch-up: $300–$1,500 per year depending on guest wear
• Pest control: $100–$300 quarterly
• Landscaping and lawn care: $100–$300/month if applicable
• Snow removal: $50–$200 per event in winter markets
• Handyman visits: $75–$200 per visit for odd jobs

Typical annual cost: $2,000–$8,000 depending on property age and condition.

Important distinction: repairs (restoring something to working condition) are fully deductible in the year paid. Improvements (adding value or extending useful life) must be depreciated. A new faucet to replace a broken one is a repair. Upgrading the entire bathroom is an improvement.

Category 3: Utilities

If the property is a dedicated rental, all utilities are 100% deductible. If it's a mixed-use property, deduct only the rental-use portion.

• Electricity: $100–$300/month ($1,200–$3,600/year)
• Gas/heating: $50–$200/month ($600–$2,400/year)
• Water and sewer: $40–$120/month ($480–$1,440/year)
• Internet: $50–$100/month ($600–$1,200/year) — essential for guests and smart home devices
• Trash/recycling: $30–$80/month ($360–$960/year)
• Streaming subscriptions provided for guests: $30–$60/month ($360–$720/year)

Typical annual cost: $4,000–$10,000 depending on property size and climate.

Category 4: Insurance

• Homeowners/landlord insurance: $1,000–$3,000/year
• Short-term rental rider or specialized STR policy: $500–$2,000/year (Proper, CBIZ, etc.)
• Umbrella liability policy: $200–$500/year for additional coverage
• Private mortgage insurance (PMI): $50–$200/month if applicable

Typical annual cost: $1,500–$5,000. Often underestimated because it's paid annually or escrowed into the mortgage.

Category 5: Mortgage, Taxes, and HOA

• Mortgage interest: Often your largest deduction. On a $350,000 mortgage at 6.5%, you'll pay ~$22,000 in interest in the early years
• Property taxes: $2,000–$15,000/year depending on location. Fully deductible on a rental (no SALT cap)
• HOA/condo fees: $200–$600/month ($2,400–$7,200/year)
• Special assessments: Variable, but must be tracked

Note: the mortgage principal portion of your payment is not deductible — only the interest.

Category 6: Platform and Service Fees

• Airbnb host service fee: 3–15% of booking subtotal (simplified pricing is ~15% for most hosts)
• VRBO/Booking.com commission: 3–8% typically
• Payment processing fees: Usually bundled into platform fees but can be separate with direct bookings
• Channel manager subscription: $10–$50/month if using one
• Dynamic pricing tool: $10–$30/month (PriceLabs, Wheelhouse, Beyond)
• Property management software: $20–$100/month (Hostaway, Guesty, OwnerRez)
• Profit tracking tools: $0–$79/month (Black Cat Analytics starts free)

Typical annual cost: $2,000–$8,000 in platform fees plus $500–$2,000 in software subscriptions.

Category 7: Guest Supplies and Amenities

• Toiletries: $15–$40/month (soap, shampoo, conditioner, lotion)
• Paper goods: $20–$50/month (toilet paper, paper towels, tissues)
• Kitchen essentials: $10–$30/month (coffee, tea, cooking oil, spices, dish soap)
• Welcome gifts: $5–$15 per guest (wine, snacks, local treats)
• Replacement items: $50–$200/month (broken glasses, missing utensils, burned pots)
• Batteries and light bulbs: $10–$20/month

Typical annual cost: $1,000–$4,000. Individually small, but they add up fast.

Category 8: Furniture and Equipment

These are typically capitalized and depreciated over 5–7 years, though Section 179 may allow immediate deduction.

• Mattresses: $500–$2,000 each, replaced every 3–5 years
• Sofas and seating: $500–$3,000, replaced every 5–7 years
• Smart locks and security cameras: $100–$400 each
• Smart thermostat: $150–$300
• TV and entertainment: $300–$800 per unit
• Small appliances: $50–$300 each (coffee maker, toaster, blender)
• Outdoor furniture: $200–$1,500 if applicable

Category 9: Professional Services

• Property manager/co-host: 15–30% of revenue (the single largest cost if you use one)
• CPA/tax preparer: $300–$800/year for rental tax returns
• Legal fees: $200–$1,000 for lease reviews, LLC setup, or disputes
• Professional photography: $200–$600 per shoot (listing photos, annual refreshes)
• Bookkeeper: $100–$300/month if you outsource bookkeeping

Category 10: Marketing and Advertising

• Direct booking website: $100–$500/year (domain, hosting, template)
• Social media advertising: Variable, typically $50–$300/month
• Business cards and print materials: $50–$200/year
• Listing upgrade fees: Some platforms charge for featured placement

Category 11: Travel and Vehicle

• Mileage to/from property: $0.67/mile (2024 IRS rate) for supply runs, inspections, guest issues
• Parking and tolls: Deductible when related to rental business
• Flights to remote property: Deductible when primary purpose is business
• Lodging during property visits: Deductible for overnight business trips

Category 12: Depreciation

Not a cash expense, but arguably the most valuable deduction. See our full tax deduction guide for details on:

• Building depreciation: Cost basis ÷ 27.5 years (often $8,000–$15,000/year)
• Furniture and equipment: 5–7 year depreciation schedules
• Land improvements: 15-year schedule for landscaping, driveways, fencing
• Section 179 and bonus depreciation: Potential for immediate deduction of qualifying assets

The Complete Expense Checklist

Here's every category summarized with typical annual cost ranges for a single Airbnb property:

Category	Typical Annual Cost
Cleaning and turnover	$5,000–$15,000
Maintenance and repairs	$2,000–$8,000
Utilities	$4,000–$10,000
Insurance	$1,500–$5,000
Mortgage interest	$5,000–$25,000
Property taxes	$2,000–$15,000
HOA fees	$0–$7,200
Platform fees	$2,000–$8,000
Software subscriptions	$500–$2,000
Guest supplies	$1,000–$4,000
Furniture/equipment	$500–$3,000
Professional services	$500–$5,000
Marketing	$200–$1,000
Travel/vehicle	$200–$2,000
Depreciation (non-cash)	$8,000–$15,000

Total typical range: $32,000–$125,000/year — which is why knowing your real expenses matters far more than knowing your revenue.

How to Actually Track All This

There are three approaches hosts use:

1. Spreadsheets. Free, flexible, but manual. Works until you have more than one property or want to categorize things automatically. Easy to miss expenses or miscategorize them.

2. General accounting software (QuickBooks, Wave). More structured than spreadsheets, but not built for short-term rentals. You'll spend time creating custom categories and reconciling Airbnb payouts.

3. Purpose-built STR tracking tools. Black Cat Analytics is built specifically for this. Upload your Airbnb CSV, log expenses by category, and get instant visibility into net profit per property. The free plan covers one property with full expense categorization.