Before you start
For the month you are reporting, have these ready:
- Every stay whose guests checked out in that month - from Airbnb, VRBO and direct bookings.
- For each stay: arrival and departure dates, the reservation code, number of guests and the lead guest's name.
- The room charge for each stay - the nightly rate times the nights - separate from cleaning and other fees.
- Proof of status for any Caymanian or resident guests.
A return is due every month, even when nobody stayed. See the deadlines calendar for this month's date.
The top of the form
The form is headed "Tourist Accommodation Tax Return Form" and cites the Tourist Accommodation (Taxation) Law (2013 Revision). Fill in the line "Tax Returns reported for the month of" with the month and year of the stays - for example "September 2026" on the return you file by 28 October.
Columns A to N, one row per stay
| Column | Heading on the form | What to enter |
|---|---|---|
| A | Arrival Date (dd/mm/yyyy) | Check-in date. |
| B | Departure Date (dd/mm/yyyy) | Check-out date. Report the stay in the month it ends. |
| C | Period of Stay (number of nights) | Nights, not days. |
| D | Confirmation / Reservation number | The Airbnb or VRBO code, or your own reference for a direct booking. |
| E | Room Number | For a whole home, a dash or the unit number. |
| F | Number of Occupants | Guests in the party. |
| G | Name of Occupant | The lead guest. |
| H / I | Tourist / Local-Resident (tick one) | Tick H for visitors, I for Caymanian or resident guests (no tax on those). |
| J | Total Statement (total bill) | Everything the guest paid for the stay. |
| K | Room Rate (per night) | The nightly room charge. |
| L | Total paid for Room | Column C × column K. |
| M | Tax | 13% of column L. |
| N | Notes | Discounts, promotions, or why a stay is exempt. |
Decision box: room amount or total statement?
- Column J, Total Statement: enter the guest's whole bill, including separately itemised charges.
- Column L, Total paid for Room: enter nights multiplied by the nightly room rate from columns C and K.
- Column M, Tax: enter 13% of column L.
Itemising a fee separately does not, by itself, settle its tax treatment. Do not deduct cleaning, electricity, maintenance, management or agent costs from the room charge: DoT's current tax guidance says tax is calculated before those operating-cost deductions. If you are unsure whether a bundled or separately itemised guest fee belongs in the taxable room amount, confirm its treatment with DoT Accounts Receivable before filing.
Airbnb shows each reservation's nightly price and fees in the reservation details and in its earnings CSV export. Work from the price per night the guest paid, not from your payout after Airbnb's host fee.
Totals and currency
- Total Column L - the sum of room charges.
- Total Column M - the sum of the tax. This is what you pay.
- Currency - the form asks you to mark CI$ or US$. It prints a conversion rate of 0.82 (CI$ per US$) for converting between them.
- Surcharge line - if payment arrives after the 28th of the month after the stays, add 20%. File on time and this stays empty.
Sign and send
- Fill in Received from (the operator or manager's printed name), the property name and address.
- Sign. By signing you certify that the form and attached statements are true and correct.
- Email the form with the guest folios or receipts for each stay to ar@caymanislands.ky.
- Pay the Column M total - see how to pay.
Common mistakes
- Using your payout instead of the room charge. Airbnb's host fee does not reduce the tax.
- Reporting by check-in month. Put each stay in the month it ends, and be consistent.
- Forgetting long stays. A stay of more than 28 days is taxed at check-out.
- Skipping empty months. No guests still means a nil return.
- Missing backup. An incomplete return not fixed by the 28th gets the 20% surcharge too.
Hosts.ky fills in this exact form from your Airbnb bookings - dates, codes, room charges, the 13% and the totals - and adds your signature, so all that is left is to send it and pay.