OTA Commission Calculator

OTA (Online Travel Agency) commission is a percentage fee charged by platforms like MakeMyTrip, Booking.com, and Goibibo for each booking they generate. Typically ranging from 15-25%, this commission is deducted from your room rate before settlement.

OTA services are classified as intermediary services under GST law, attracting 18% GST. This GST is charged on the commission amount, not on your room rate. For example, if commission is ₹630 (21% of ₹3,000), GST on commission would be ₹113.40 (18% of ₹630).

TDS (0.1%): Under Section 194-O, e-commerce operators must deduct TDS on gross sales.
TCS (0.5%): Under Section 52 of the CGST Act, OTAs collect GST TCS from GST-registered hotels. TDS is credited against your income tax and TCS against your GST liability.

GST on hotel rooms depends on the price actually charged per night:
• 5% GST: Room tariff up to ₹7,500/night
• 18% GST: Room tariff above ₹7,500/night

Key strategies: Build direct booking website, offer best-rate guarantee for direct bookings, collect guest emails for remarketing, train front desk to convert walk-ins, and partner with local corporates.

OTA commission is typically calculated on the base room rate (before GST). The guest pays room rate + GST, but commission is charged only on the room rate portion.

MakeMyTrip and Goibibo usually settle within 7 to 15 working days after the guest checks out. Booking.com settles monthly for most Indian hotels, with payment by the 15th of the following month covering all checkouts in the prior month. Agoda follows a monthly cycle too. Every settlement arrives net of commission, GST on that commission, and TDS. You get a remittance statement with each transfer, and you should keep those for your GST input credit reconciliation.

CP (Continental Plan) is room plus breakfast. MAP (Modified American Plan) is room plus breakfast and dinner. AP (American Plan) is room plus all three meals: breakfast, lunch and dinner. The AI suffix stands for All Indian and means the meals are Indian cuisine. CPAI is Indian breakfast, MAPAI is Indian breakfast and dinner, APAI is all three meals in Indian cuisine. These codes are common at hill stations and pilgrimage properties where guests expect Indian food by default.

Price bundled meals at 60 to 80 percent of your walk-in restaurant price. If your breakfast costs ₹400 at the restaurant, add ₹240 to ₹320 on top of your EP base to get your CP rate. This makes the bundled option feel like value versus ordering separately. Enter your walk-in prices and discount percentage into the Rate Plan Builder on this page to get your exact CP, MAP and AP sell prices and net settlement after OTA commission, GST, TDS and TCS.

Yes, potentially. When meals are bundled into a single room rate it is a composite supply and GST applies to the total price charged, not just the room portion. So the total sell price determines the slab: 5% on the full amount up to ₹7,500 per night, 18% on the full amount above ₹7,500 per night. If your EP rate is ₹7,200 and your CP rate becomes ₹7,700, the CP booking crosses into the 18% slab. A restaurant meal billed separately follows a different test: 18% with ITC if the hotel was a specified premises in the previous financial year (any unit exceeded ₹7,500 per day), otherwise 5% without ITC. See the hotel GST guide for full details.