| Rule | Details |
|---|---|
| Regulatory Status | Restricted — rules apply |
| Permit / License Required | Yes (Department of Tourism accreditation + municipal mayor's permit) |
| Tax Rate | Standard income tax + municipal business tax |
| Night / Day Cap | None (if permitted by building and municipality) |
| Permit Fee | Mayor's permit and DOT accreditation fees apply |
| Penalties | Fines and listing blocks by building management; BIR tax evasion penalties. |
| Primary Residence Required | No |
| Occupancy Limit | Strictly enforced by building management |
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.
Short-term rental operators in Metro Manila should be aware of these tax obligations: Standard income tax + municipal business tax. Yes (BIR tax registration).
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 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.
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 for services like Airbnb, VRBO, and Booking.com operating in Metro Manila: Accreditation details must be displayed on listings.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗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.
Yes. Metro Manila requires the following for short-term rental operation: Yes (Department of Tourism accreditation + municipal mayor's permit).
Short-term rental hosts in Metro Manila are subject to the following tax obligations: Standard income tax + municipal business tax.
Hosts who operate without proper permits in Metro Manila may face enforcement. Fines and listing blocks by building management; BIR tax evasion penalties..
Subject to strict condominium master deeds + municipal business permits.
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