| Rule | Details |
|---|---|
| Regulatory Status | Restricted — rules apply |
| Permit / License Required | Yes — Ministry of Tourism License |
| Tax Rate | 10% VAT plus 2% accommodation tax |
| Permit Fee | Ministry licensing fees apply |
| Penalties | Fines or business suspension |
| Primary Residence Required | No |
| Occupancy Limit | Varies by unit size |
Short-term rentals in Siem Reap, Siem Reap Province are allowed but subject to significant restrictions under local regulations as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — Ministry of Tourism License. The associated permit fees are Ministry licensing fees apply.
Short-term rental operators in Siem Reap should be aware of these tax obligations: 10% VAT plus 2% accommodation tax.
Key operational rules for vacation rental hosts in Siem Reap include: Primary residence requirement: No. Occupancy limit: Varies by unit size.
Zoning considerations for short-term rentals in Siem Reap: Strict bans inside the APSARA Authority protected Angkor Park zones. Insurance: Recommended.
Hosts who fail to comply with Siem Reap's short-term rental regulations may face enforcement action. Fines or business suspension.
Airbnb and short-term rentals are legal in Siem Reap but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. Short-term tourist accommodations must register for a tourism license with the provincial department of the Ministry of Tourism.
Yes. Siem Reap requires the following for short-term rental operation: Yes — Ministry of Tourism License.
Short-term rental hosts in Siem Reap are subject to the following tax obligations: 10% VAT plus 2% accommodation tax.
Hosts who operate without proper permits in Siem Reap may face enforcement. Fines or business suspension.
Tourism license required; strict bans within Angkor Park zones.
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