As a fairly new host, I was wondering today about sending someone a special offer and opened the box to do so. I was confused by exactly the same sentence that Ben mentions. So I did not take action, but went to the community for clarification.
Actual instructions to calculate the Special Offer Price:
“Enter a subtotal that includes any cleaning or extra guest fees. This won’t include service fees or applicable taxes”.
The first sentence is clear - calculate a subtotal of all that you want to include from your pricing perspective.
The second sentence is the misleading one. It could read instead "Service fees or applicable taxes will be taken from this subtotal by Airbnb".
That may seem like stating the obvious, but I am all for spelling things out clearly and not creating confusion. Being the first time I had considered a special offer, it did not seem obvious at all to me.
Anyway, thanks for this conversation, because I have learnt what to do.