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Metro Manila

Philippines
Restricted
Last updated: 2026-06-24  ·  Last verified: 2026-06-24  ·  Region: International

At a Glance — Metro Manila Airbnb & STR Rules

RuleDetails
Regulatory StatusRestricted — rules apply
Permit / License RequiredYes (Department of Tourism accreditation + municipal mayor's permit)
Tax RateStandard income tax + municipal business tax
Night / Day CapNone (if permitted by building and municipality)
Permit FeeMayor's permit and DOT accreditation fees apply
PenaltiesFines and listing blocks by building management; BIR tax evasion penalties.
Primary Residence RequiredNo
Occupancy LimitStrictly enforced by building management
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Metro Manila Airbnb & Vacation Rental Regulation Overview

Metro Manila Short-Term Rental Regulations Overview

Short-term rentals in Metro Manila 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 (Department of Tourism accreditation + municipal mayor's permit). The associated permit fees are Mayor's permit and DOT accreditation fees apply.

Tax Requirements for Airbnb Hosts in Metro Manila

Short-term rental operators in Metro Manila should be aware of these tax obligations: Standard income tax + municipal business tax. Yes (BIR tax registration).

Hosting Rules and Restrictions in Metro Manila

Key operational rules for vacation rental hosts in Metro Manila include: Primary residence requirement: No. Rental day cap: None (if permitted by building and municipality). Occupancy limit: Strictly enforced by building management.

Zoning and Location Requirements in Metro Manila

Zoning considerations for short-term rentals in Metro Manila: Yes (Subject to individual condominium master deed of restrictions). Density rules: Yes (condominium corporations enforce caps or bans). Insurance: Yes.

Penalties for Non-Compliance in Metro Manila

Hosts who fail to comply with Metro Manila's short-term rental regulations may face enforcement action. Fines and listing blocks by building management; BIR tax evasion penalties..

Platform Obligations in Metro Manila

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Metro Manila: Accreditation details must be displayed on listings.

Full Regulatory Details

Regulatory Status
Restricted
License / Registration
Yes (Department of Tourism accreditation + municipal mayor's permit)
Tax Registration
Yes (BIR tax registration)
Permit Fee
Mayor's permit and DOT accreditation fees apply
Primary Residence Rule
No
Night / Day Cap
None (if permitted by building and municipality)
Occupancy Limit
Strictly enforced by building management
Tax Rate
Standard income tax + municipal business tax
Zoning Restrictions
Yes (Subject to individual condominium master deed of restrictions)
Density Rules
Yes (condominium corporations enforce caps or bans)
Insurance Required
Yes
Platform Obligations
Accreditation details must be displayed on listings
Compliance Notes
Most upscale condominium towers (e.g. in BGC and Makati) enforce strict bans on daily rentals in their Master Deed of Restrictions. Commercial hosts require a mayor's permit.
Effective Date
2026-06-24
Key Notes
Subject to strict condominium master deeds + municipal business permits.
Penalties
Fines and listing blocks by building management; BIR tax evasion penalties.
Additional Context
Particularly strict in high-end developments in Taguig (BGC) and Makati.
Sources
https://www.tourism.gov.ph/tourism_accreditation.aspx
Philippine Department of Tourism (DOT) / Local Municipal Codes
📋 Apply / Register with the Official Authority

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Official Source ↗

Frequently Asked Questions

Is Airbnb legal in Metro Manila?

Airbnb and short-term rentals are legal in Metro Manila but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. Most upscale condominium towers (e.g. in BGC and Makati) enforce strict bans on daily rentals in their Master Deed of Restrictions. Commercial hosts require a mayor's permit.

Do you need a permit for Airbnb in Metro Manila?

Yes. Metro Manila requires the following for short-term rental operation: Yes (Department of Tourism accreditation + municipal mayor's permit).

What taxes apply to short-term rentals in Metro Manila?

Short-term rental hosts in Metro Manila are subject to the following tax obligations: Standard income tax + municipal business tax.

What are the penalties for illegal Airbnb hosting in Metro Manila?

Hosts who operate without proper permits in Metro Manila may face enforcement. Fines and listing blocks by building management; BIR tax evasion penalties..

What are the key STR compliance requirements in Metro Manila?

Subject to strict condominium master deeds + municipal business permits.

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