| Rule | Details |
|---|---|
| Regulatory Status | Proposed / pending |
| Permit / License Required | Proposed — city-issued STR registration number required under new "no registration, no listing" measure. All listings must display registration number |
| Tax Rate | National BIR framework applies: (1) Income tax at graduated rates 0–35% (or 8% flat option) on net/gross rental income; (2) 3% Percentage Tax on gross |
| Night / Day Cap | Proposed — Maximum of 30 consecutive days per rental period for both bedroom and whole-unit transient rentals under the draft ordinance. No annual nig |
| Minimum Stay | Proposed — Minimum of 34 hours (≈1.4 nights) for bedroom-only rentals; minimum of 7 days for whole-unit (entire house) rentals under the draft ordinan |
| Permit Fee | Unknown — Specific city-level STR permit fees are not publicly listed. General Mayor's Business Permit and barangay clearance fees apply and vary by p |
| Penalties | To be determined — non-compliant listings to be removed from platforms. |
| Primary Residence Required | Proposed — Under the draft ordinance, for bedroom-only rentals (up to 2 bedrooms), the owner must occupy the residence during the guest's stay. For wh |
| Occupancy Limit | Proposed — No more than 2 bedrooms may be rented in single-family dwellings under the proposed bedroom-rental provision. Whole-unit rentals have no st |
Short-term rental regulations in Baguio City, Benguet are currently under development or pending approval as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Proposed — city-issued STR registration number required under new "no registration, no listing" measure. All listings must display registration number as proof of compliance. Centralized Short-Term Re. The associated permit fees are Unknown — Specific city-level STR permit fees are not publicly listed. General Mayor's Business Perm.
Short-term rental operators in Baguio City should be aware of these tax obligations: National BIR framework applies: (1) Income tax at graduated rates 0–35% (or 8% flat option) on net/gross rental income; (2) 3% Percentage Tax on gross receipts if annual gross rent ≤ PHP 3,000,000; (3) 12% VAT if annual gross rent > PHP 3,000,000. Mo. Yes — BIR (Bureau of Internal Revenue) registration required for rental income..
Key operational rules for vacation rental hosts in Baguio City include: Primary residence requirement: Proposed — Under the draft ordinance, for bedroom-only rentals (up to 2 bedrooms), the owner must occupy the residence d. Rental day cap: Proposed — Maximum of 30 consecutive days per rental period for both bedroom and whole-unit transient rentals under the . Occupancy limit: Proposed — No more than 2 bedrooms may be rented in single-family dwellings under the proposed bedroom-rental provision.. Minimum stay: Proposed — Minimum of 34 hours (≈1.4 nights) for bedroom-only rentals; minimum of 7 days for whole-unit (entire house) r.
Zoning considerations for short-term rentals in Baguio City: To be determined under new ordinance.. Density rules: Unknown — No published cap on the number of STR permits per block/barangay has been sourced. Supply monitoring is not yet formalised.. Insurance: Not mandated by the draft city ordinance. National consumer-protection norms and Airbnb's own Host P.
Hosts who fail to comply with Baguio City's short-term rental regulations may face enforcement action. To be determined — non-compliant listings to be removed from platforms..
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Baguio City: Proposed — digital platforms and intermediaries must verify registration numbers before allowing listings. Must display registration numbers in advertisements. Required to remove unregistered listings.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Short-term rental regulations in Baguio City are currently under development. Rules may change as legislation is finalized. Baguio City Council (Councilor Yuri Weygan) proposing mandatory STR registration through VISITA (Visitors Information and Travel Assistant) platform managed by City Tourism Office. Registry will serve
Yes. Baguio City requires the following for short-term rental operation: Proposed — city-issued STR registration number required under new "no registration, no listing" measure. All listings must display registration number as proof of compliance. Centralized Short-Term Rental registry to be established..
Short-term rental hosts in Baguio City are subject to the following tax obligations: National BIR framework applies: (1) Income tax at graduated rates 0–35% (or 8% flat option) on net/gross rental income; (2) 3% Percentage Tax on gross receipts if annual gross rent ≤ PHP 3,000,000; (3) 12% VAT if annual gross rent > PHP 3,000,000. Monthly rentals ≤ PHP 15,000 on residential units ar.
Hosts who operate without proper permits in Baguio City may face enforcement. To be determined — non-compliant listings to be removed from platforms..
Anti-scam initiative. VISITA platform originally launched during COVID pandemic as visitor registration system, now expanding to STR registration. City Tourism Officer Aloysius Mapalo supports measure to protect tourists from scammers using Baguio popularity.
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