CalmHost Insights
MTD qualifying income for short-term rental hosts: worked examples
The threshold is not based on one listing
For Making Tax Digital for Income Tax, qualifying income is not simply the income from one Airbnb or holiday-let property. HMRC describes it as gross income from property and self-employment before expenses. Employment income, pensions and dividends do not count toward this particular threshold.
The current rollout dates
HMRC says MTD for Income Tax applies from 6 April 2026 where qualifying income was more than £50,000 in 2024 to 2025; from 6 April 2027 where it was more than £30,000 in 2025 to 2026; and from 6 April 2028 where it was more than £20,000 in 2026 to 2027. Always use HMRC current guidance because the rules and thresholds can change.
Example 1: one property only
If a host has £32,000 gross rental income and no self-employment income, the relevant comparison is the full £32,000 before allowable expenses. The relevant start date depends on the tax year HMRC is assessing.
Example 2: property plus self-employment
If a host has £28,000 gross property income and £24,000 self-employment income, the combined qualifying income is £52,000 before expenses. Looking only at the property income would give the wrong picture.
Example 3: a lower Airbnb figure does not settle the answer
A short-term rental may generate less than a threshold on its own, while other property or self-employment income changes the result. If you are unsure, use the [official HMRC eligibility guidance](https://www.gov.uk/guidance/check-if-youre-eligible-for-making-tax-digital-for-income-tax).
What to keep now
Keep organised records, review gross income across relevant activities and understand when dates may matter to you. For the wider filing timeline, read Making Tax Digital for short-term rental hosts.
*Worked examples are illustrative only and are not a determination of whether MTD applies to you.*