Making Tax Digital for landlords
Does MTD apply to Airbnb and holiday let income?
Yes. Since the furnished holiday lettings regime was abolished, short-let income is ordinary property income and counts towards the threshold like any other rent.
The detail
- Gross booking income before platform fees and cleaning costs is what counts.
- Platform commission is an expense, not a reduction in your income.
- If you also let long-term, the two combine into one property business.
The thresholds, for reference
- April 2026 — gross income over £50,000, first affected year 2026/27
- April 2027 — gross income over £30,000, first affected year 2027/28
- April 2028 — gross income over £20,000, first affected year 2028/29
Remember these are measured on gross income before any expenses, mortgage interest or allowances — not on profit.
Check your own position
One minute, no email. It adds rental and self-employed income the way HMRC does.
Run the checkOther landlord situations
one rental propertyjointly owned propertya property portfolioa limited companystudent letsrenting a roomliving abroadlandlord and self-employed
Or read the main landlord guide.