Hotel tax: expense or recoverable tax? · United States
Practical answers about travel, receipts and expenses for your business.
Country determines the rules. Language is independent.
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Your questions, in practice · United States
Can hotel VAT be recovered?
A US hotel invoice carries no federal VAT. Sales and local lodging taxes follow their own rules. Record the actual business cost paid, separating private nights and stated taxes.
Official sources and reference period
Amounts apply to the periods specified in the answers. The official texts below explain the conditions and exceptions.
- IRS · Publication 463
Édition 2025 · règles générales ; taux 2026 dans la source séparée
These answers describe general rules for the selected country and stated periods. They are not personalised legal, tax or accounting advice. Your accountant can help apply them to your business.