STR loophole calculator
Airbnb Tax Calculator for STR Loophole Savings
Estimate short-term rental tax savings from bonus depreciation, cost segregation, and STR vs LTR treatment.
Purchase price
Total purchase price before land is removed.
Furniture and setup
Furniture, appliances, and launch setup assumed bonus eligible.
Estimated STR rent
Gross monthly Airbnb or vacation rental revenue.
Estimated LTR rent
Gross monthly long-term lease rent.
Months in service in year one
Model a partial first year based on when the rental is placed in service.
3 months in service
STR expense ratio
Cleaning, utilities, insurance, repairs, taxes, and management.
35%
LTR expense ratio
Insurance, repairs, taxes, vacancy, and management.
25%
Land value
Land is removed from depreciable basis.
20%
Cost segregation allocation
Share of building basis treated as short-life property.
30%
Your income tax rate
Used to estimate the tax offset from usable losses.
35%
STR qualification assumption
This estimate assumes your STR qualifies for non-passive treatment: average guest stays of 7 days or less plus material participation. Confirm with your CPA.
STR year-one deduction
$170,708
Estimated taxable rental loss after STR rent offsets deductions.
LTR year-one deduction
$11,709
Estimated taxable rental loss using standard residential depreciation.
STR estimated tax offset
$59,748
Potential federal tax reduction at your income tax rate.
Extra STR deduction vs LTR
$158,999
Difference between the STR and LTR year-one taxable loss estimates.
STR vs LTR deduction comparison
STR
$170,708
LTR
$11,709
Calculation summary
Depreciable building basis
$520,000
Bonus eligible basis
$176,000
STR depreciation
$185,333
LTR depreciation
$18,909
STR taxable result
-$170,708
LTR taxable result
-$11,709
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Trump's Big Beautiful Bill update
The 2025 One Big Beautiful Bill restored 100% first-year bonus depreciation for certain qualified property acquired and placed in service after January 19, 2025. That is why Airbnb bonus depreciation can create a much larger year-one deduction than a standard rental income tax calculator.
STR loophole requirements
This STR loophole calculator assumes the rental is not treated as a passive rental activity because average guest use is 7 days or less and the owner materially participates.
Cost segregation and bonus depreciation
A cost segregation study can identify short-life property that may qualify for bonus depreciation. This is the main reason STR tax savings can look different from normal 27.5-year rental depreciation. Read the 2026 Airbnb tax loophole guide for the full explanation.
Federal income tax estimate, not state lodging tax
This calculator estimates federal income tax deductions from an Airbnb or short-term rental. It does not calculate state lodging, sales, occupancy, or local tourist development taxes. For state rules, start with our short-term rental tax guides.
Ver Otras Herramientas Gratuitas
Source notes: IRS Publication 925 describes the 7-day average customer-use exception to rental activity treatment. IRS Publication 946 and IRS additional first-year depreciation guidance describe the 100% additional first-year depreciation deduction for eligible qualified property. This page is for educational estimates and is not tax advice.