HST · 10-Q · 2026Q2 · Full report

Income Tax Rate Changes

HOST HOTELS & RESORTS, INC. · 2026-08-07 · Importance 35 · Surprise 38

Host recorded a net income tax provision of $18 million in the second quarter of 2026 and $35 million year-to-date. The provision primarily reflected profitability from hotel operations retained by taxable REIT subsidiaries. The operating results table shows provision-for-income-tax changes of negative 33.3% for the quarter and positive 34.6% year-to-date versus 2025. Taxable REIT subsidiary income is generated primarily by hotel-level operations after rent paid to Host L.P.

Key facts

• For the second quarter and year-to-date of 2026, Host recorded a net income tax provision of $18 million and $35 million, respectively, primarily due to profitability of hotel operations retained by the TRS. source