| Rule | Details |
|---|---|
| Regulatory Status | Restricted — rules apply |
| Permit / License Required | Yes — DOT accreditation; only authorized accommodations may operate |
| Tax Rate | 12% VAT; income/business tax (national baseline) |
| Permit Fee | Unknown (tourism-heavy areas charge higher LGU fees) |
| Penalties | Closure orders for unauthorized/unaccredited operations |
| Primary Residence Required | No |
Short-term rentals in Boracay (Malay), Aklan 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 — DOT accreditation; only authorized accommodations may operate. The associated permit fees are Unknown (tourism-heavy areas charge higher LGU fees).
Short-term rental operators in Boracay (Malay) should be aware of these tax obligations: 12% VAT; income/business tax (national baseline). Yes — BIR registration plus LGU permits.
Key operational rules for vacation rental hosts in Boracay (Malay) include: Primary residence requirement: No.
Zoning considerations for short-term rentals in Boracay (Malay): Strict — provincial government publishes lists of authorized DOT-accredited accommodations only. Density rules: Carrying-capacity controls stemming from 2018 rehabilitation closure. Insurance: DOT accreditation liability requirements apply.
Hosts who fail to comply with Boracay (Malay)'s short-term rental regulations may face enforcement action. Closure orders for unauthorized/unaccredited operations.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Boracay (Malay): Listings must match authorized accommodation list; unaccredited face closure.
Airbnb and short-term rentals are legal in Boracay (Malay) but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. Among the strictest STR restrictions in the Philippines following island rehabilitation
Yes. Boracay (Malay) requires the following for short-term rental operation: Yes — DOT accreditation; only authorized accommodations may operate.
Short-term rental hosts in Boracay (Malay) are subject to the following tax obligations: 12% VAT; income/business tax (national baseline).
Hosts who operate without proper permits in Boracay (Malay) may face enforcement. Closure orders for unauthorized/unaccredited operations.
Province of Aklan maintains authorized accommodation lists limiting STR operations
LawfulStay tracks STR regulations across 1,026+ cities & countries on 6 continents, updated daily.
View in Full Database →