Airbnb Owner Statements: What Co-Hosts Send and When

An owner statement reconciles gross booking revenue to net owner payout. Airbnb's 15.5% single host fee changed two lines on it, and one of them is the co-host's own pay.

An Airbnb owner statement is the monthly document that reconciles gross booking revenue down to the owner's net payout, and since Airbnb replaced the old split fee with a single 15.5% host-paid service fee it has to carry a fee line five times larger than the one most statement templates still model. Co-hosts send it once the last payout for the period has cleared, which lands in the first week of the following month rather than on the first.

The bigger change sits one line below. Airbnb calculates a co-host's percentage on the host's potential earnings after the service fee comes out, so an identical 18% split on an identical booking now pays the co-host 12.9% less than it did at 3%. Not one of the owner statement guides or co-host fee explainers checked for this piece mentions that.

What goes on an owner statement, and where Airbnb co host fees sit in the math

Seven lines, in this order: gross accommodation revenue, guest-paid cleaning and extra charges, Airbnb's host service fee, lodging tax remitted, the co-host fee, owner-approved expenses with receipts attached, and net payout to the owner. Anything beyond those seven goes below the total, not inside it.

The fifth line is the one co-hosts get wrong. Airbnb’s own documentation on how co-host payouts are calculated sets the base like this: multiply the nightly price by the number of nights, add any additional guest charges such as a cleaning fee, then subtract the host service fee and, if applicable, other taxes and fees. The co-host percentage applies to what is left. It never applies to the gross.

So the fee line and the co-host line move together. On a $3,000 booking Airbnb's service fee went from $90 to $465, and an 18% co-host split fell from $524 to $456. Put both percentages on their own rows. An owner who sees only the totals will assume you raised your rate in the same month Airbnb raised theirs.

Owner statements are also the largest recurring time sink in co-hosting, which is why they slip to the fifteenth. MagicBNB’s Monthly Portfolio Report Builder assembles one from 40+ column definitions grouped by booking, financial, and taxes and payout, and saves the layout as a named template so month two is a reprint rather than a rebuild.

The 3% figure in your template is wrong by a factor of five

Airbnb’s host service fee is now 15.5% for most hosts, 14% to 16% for the remainder, and 16% for listings in Brazil and Mexico. Its service fees page states that the split-fee structure is being phased out and will no longer be available after all hosts are migrated. The deadline to reprice was September 15 for hosts outside the European Economic Area and October 13 for hosts inside it or in Switzerland, which is also the cutover for anyone still connected through property management software.

Pages still publishing 3% as the operative host fee are easy to find. Steadily's Airbnb fees explainer, updated April 7, 2026, calls 3% the most common Airbnb host fee and treats the 14% to 16% host-only model as a regional variant rather than the replacement. That page links Airbnb article 1857 directly. Citing the primary source was not enough, because the primary source changed underneath it.

The co-host fee ranges are in worse shape. Hostaway's post on co-host cost, updated December 15, 2025, gives 10% to 30% with an average near 20% and cites nothing. Zeevou gives 10% to 30%, no citation. Wise gives 10% to 20% and names two other blogs as its sources. Airbnb's Co-Host Additional Terms of Service, last updated March 12, 2024, permits a percentage or a fixed amount per booking and publishes no percentage at all.

The industry-standard co-host fee range has no primary source. Airbnb publishes the mechanism and leaves the number to your contract.

When the statement goes out, and why payout timing sets the date

Send it after the last payout for the period has cleared, not on a fixed calendar day. Airbnb releases host and co-host payouts by the end of the business day after the guest's scheduled check-in for most reservations, so a check-in on the 31st produces money that arrives in the following month.

Three exceptions move the date. Hosts without two completed stays are paid after checkout instead of after check-in. Stays of 28 nights or more pay the first month after check-in and then monthly, so a 90-night booking appears on three consecutive statements. And Airbnb can hold funds for up to 45 days after check-in during a fraud review.

The working rule: cut the statement on checkout dates, then reconcile against cleared payouts before you send. An owner checks your net payout figure against their bank deposits and nothing else. If the statement says $32,705 and the deposits total $31,400, every other number in the document is now suspect, including the six lines above it that are right.

The tax documents the statement has to support

A co-host who collects guest money and passes it to an owner is a payer for 1099 purposes. The IRS instructions for Forms 1099-MISC and 1099-NEC state that the real estate agent or property manager must use Form 1099-MISC to report the rent paid over to the property owner. Box 1, Rents, at $2,000 or more, furnished to the owner and filed with the IRS by January 31. The same $2,000 threshold runs the other way: a co-host paid a management fee as a contractor should expect a 1099-NEC, box 1a. Guides written before 2026 still quote $600 for both forms.

Build the expense rows on Schedule E (Form 1040) line labels so the owner's accountant does no translation work: Advertising (5), Auto and travel (6), Cleaning and maintenance (7), Commissions (8), Insurance (9), Legal and other professional fees (10), Management fees (11), Mortgage interest paid to banks (12), Other interest (13), Repairs (14), Supplies (15), Taxes (16), Utilities (17), Depreciation expense or depletion (18), Other (19). Your co-host fee belongs on line 11. Burying it in line 19 is what gets it questioned.

Mapping a bank feed onto those fifteen rows by hand is where a monthly statement turns into a Saturday. MagicBNB’s Smart transaction ledger categorizes every bank transaction with a confidence band, splits one payment across several properties in a single dialog, and matches deposits against the payout records pulled from the PMS, so the expense rows arrive already allocated to the door that incurred them.

Two other figures the older posts get wrong. The Form 1099-K threshold is $20,000 in more than 200 transactions, not the $600 that was legislated, delayed three times, and then reversed. Tallybreeze's Airbnb 1099-K post, published March 7, 2026 and modified five days later, still presents $600 as current and mentions no transaction count. Separately, IRS Publication 527 publishes one recovery period for residential rental property, 27.5 years under GDS, and contains no short-term rental category and no 39-year figure.

Where the statement stops being a courtesy and becomes an obligation

In the three largest short-term rental states, collecting an owner's money for compensation can put you inside real estate trust fund rules, and those rules set deadlines. California requires trust funds to reach the owner, a neutral escrow, or a compliant trust account within three business days of receipt, plus a written reconciliation every month the account had activity. Florida requires a broker to place entrusted funds in escrow immediately, and Rule 61J2-14.012 requires a written monthly statement comparing total trust liability against the reconciled bank balance.

Whether a co-host is inside those rules turns on the state and the length of stay. California exempts anyone accepting reservations or money on another's behalf for transient occupancies of 30 days or fewer, and the DRE's own 2016 licensee alert calls that exemption narrowly constructed. Arizona exempts 31 days or fewer by statute. Florida's Chapter 475 publishes no vacation rental carve-out, and Texas requires a license for anyone who controls the acceptance or deposit of rent from a resident of a single-family residential unit. No regulator in any of the four publishes guidance using the word co-host, so every line above is the general property management rule applied to a role the rulebook has not named.

The operational answer is the same in all four: one account per owner, or a single trust account with a per-owner ledger, and never your own operating account. Our guide to STR trust accounting for co-hosts covers the account structure and the disbursement order state by state.

What one co-host's six doors actually looked like in August

A composite of the numbers operators in this bracket send us. Six doors across four owners, 34 reservations completing in August 2026, $47,200 in gross accommodation plus guest-paid cleaning, an 18% co-host fee on every booking.

Airbnb's service fee at 15.5% took $7,316 and left a $39,884 base. The 18% co-host fee on that base is $7,179, and the four owners' combined net before their own expenses is $32,705. Under the old 3% fee the identical month would have shown a $1,416 service fee, a $45,784 base, and an $8,241 co-host fee. Same bookings, same rate card, and the co-host is $1,062 lighter. Annualized, $12,744.

Two of the four owners queried the service fee row in the first month, having read a co-hosting guide quoting 3% and assumed a data error. An explanation email did not settle it. What settled it was a statement showing the fee percentage on its own row with the Airbnb article cited underneath.

That only works if the number survives being checked. MagicBNB computes net payout once through a Net Payout source of truth that drives profitability, the listings table, property detail and the monthly report from the same calculation, so an owner who challenges $32,705 gets shown the path to it instead of a second figure from a second screen.

What the reporting software actually produces

Owner statements are a paid tier almost everywhere, and not one of the six vendors below publishes a complete price you can read in page text without a calculator or a quote request. Verified on vendor-owned pages on September 28, 2026:

• Hostaway generates owner statements with custom columns and PDF, Excel or ZIP export. Its pricing page carries no dollar figure anywhere in page text, only a quote request by listing band.
• Guesty auto-generates monthly owner statements and 1099s with per-owner permissioning. Its only published figure is a $9 per listing per month floor on Lite, which also adds 1% per reservation. Pro and Enterprise are quote-only.
• Hospitable publishes one-click monthly statements with QuickBooks sync, but its tier prices render from a property-count calculator rather than as text. Only add-ons carry readable figures, such as $10 per extra property on Host.
• Hostfully shows owners their statements net of agency commission and publishes real per-property pricing, from $15 on Growth and $25 on Pro per property per month, plus a platform fee it never quantifies.
• Lodgify gates owner payments, reports and statements to its Ultimate tier alone, and its per-tier prices could not be read from page text.
• MagicBNB is not a PMS and does not hold or disburse owner funds, so it is the wrong tool if what you need is the escrow ledger itself. It connects to Hospitable and Hostfully, reconciles the payout side against the bank, and builds the statement. For genuine trust accounting an Escapia or Streamline class product is the right answer, and neither publishes a price either.

Frequently asked questions

How much do Airbnb co-hosts charge?

No primary source publishes a range. Airbnb's Co-Host Additional Terms of Service permits a percentage of the payout or a fixed amount per booking and states no percentage anywhere, and the 10% to 30% figure in circulation traces to blogs citing other blogs. What is verifiable is the base: 18% today is worth 12.9% less than 18% under the 3% fee.

Is the co-host fee taken before or after Airbnb's service fee?

After. Airbnb sets the co-host base as nightly price multiplied by nights, plus additional guest charges, minus the host service fee and any applicable taxes and fees. On a $3,000 booking that is a $2,535 base at 15.5%, against $2,910 under the old 3% fee.

Does Airbnb send owner statements?

No. Airbnb produces per-account earnings and transaction records and nothing that consolidates them for an owner, and it states that listing owners do not have access to a co-host's transaction history. Every owner statement in this market is built outside Airbnb, which is why the fee and tax lines are the ones that go stale.

When should a co-host send the monthly owner statement?

After the final payout for the period clears, typically within the first week of the following month. Most payouts release by the end of the business day after check-in, stays of 28 nights or more pay monthly instead of up front, and a fraud review can hold funds for up to 45 days.

Does a co-host have to send the property owner a 1099?

Yes, at $2,000 or more in rents paid over for 2026, on Form 1099-MISC box 1, by January 31. The IRS instructions excuse the original payer from reporting to the property manager precisely because the property manager must report the rent paid over to the owner. The old $600 threshold no longer applies.

Do I need a real estate license to co-host in the US?

It depends on the state and the length of stay. California exempts transient occupancies of 30 days or fewer and Arizona exempts 31 days or fewer, both by statute. Florida's Chapter 475 publishes no such exemption, and Texas requires a license for anyone controlling the acceptance or deposit of rent on a single-family unit. No state regulator has published guidance using the word co-host.

Key takeaways

• Airbnb's host service fee is 15.5% for most hosts, 14% to 16% for the rest, and 16% in Brazil and Mexico, and the split-fee structure it replaced is being phased out entirely.
• A co-host percentage is calculated after the host service fee is deducted, so an unchanged 18% split pays 12.9% less in 2026 than it did under the 3% fee, worth $1,062 a month on a $47,200 book.
• No primary source publishes any co-host fee percentage range, so the 10% to 30% figure quoted across the category rests entirely on blogs citing other blogs.
• A co-host who passes rent to an owner must file Form 1099-MISC box 1 at $2,000 or more for 2026 and furnish it by January 31, and the Form 1099-K threshold is $20,000 across more than 200 transactions, not $600.
• California gives three business days to place owner funds correctly and requires a written monthly reconciliation, while Florida requires immediate escrow deposit and a written monthly liability comparison under Rule 61J2-14.012.
• Send the statement after the final payout clears rather than on a fixed day, because a check-in on the 31st, a 28-night stay and a 45-day fraud hold all land the money in a different month than the booking.

Read next

The line-by-line format, including which fee categories to break out and what an owner signs off on without a follow-up email, is in How to Build a Monthly Owner Statement. The account structure that keeps owner money separate from yours, state by state, is in STR Trust Accounting for Co-Hosts.

Your statement can be perfectly formatted and still be wrong, because the only number the owner checks is the one their bank agrees with. Reconcile net payout per door in MagicBNB →

About MagicBNB

MagicBNB is the portfolio analytics layer for operators running 2 to 20 short-term rental doors. PDF and Excel dual export sends the owner a PDF matching the in-browser preview pixel for pixel and their accountant a spreadsheet from the same data. Bank account integration links checking, savings, business and merchant accounts with real-time sync, so the payout side of every statement is checked against money that actually cleared. Profitability and P&L holds the per-property view behind it, with expense categories broken out per door. See what your portfolio actually nets at magicbnb.io.