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Nationwide

South Korea
Pending
Last updated: 2026-08-11  ·  Last verified: 2026-08-11  ·  Region: International

At a Glance — Nationwide Airbnb & STR Rules

RuleDetails
Regulatory StatusProposed / pending
Permit / License RequiredYes — registration as Foreign Tourist Urban Homestay Business (외국인관광도시민박업) under Tourism Promotion Act, or rural/hanok equivalents
Tax RateIncome tax plus VAT depending on income and registration status
Night / Day CapNo fixed annual day cap; legal framework restricts guest eligibility instead
Minimum StayNo national minimum for licensed homestays; ~30 days for unlicensed residential rentals
Primary Residence RequiredYes — host generally must reside in the property
Occupancy LimitProperty must be under 230 m²
Browse all 4 STR regulations in South Korea →

Nationwide Airbnb & Vacation Rental Regulation Overview

Nationwide Short-Term Rental Regulations Overview

Short-term rental regulations in Nationwide are currently under development or pending approval as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — registration as Foreign Tourist Urban Homestay Business (외국인관광도시민박업) under Tourism Promotion Act, or rural/hanok equivalents.

Tax Requirements for Airbnb Hosts in Nationwide

Short-term rental operators in Nationwide should be aware of these tax obligations: Income tax plus VAT depending on income and registration status. Yes — business registration certificate required; mandatory on Airbnb since Oct 2024 (existing listings by Oct 16, 2025).

Hosting Rules and Restrictions in Nationwide

Key operational rules for vacation rental hosts in Nationwide include: Primary residence requirement: Yes — host generally must reside in the property. Rental day cap: No fixed annual day cap; legal framework restricts guest eligibility instead. Occupancy limit: Property must be under 230 m². Minimum stay: No national minimum for licensed homestays; ~30 days for unlicensed residential rentals.

Zoning and Location Requirements in Nationwide

Zoning considerations for short-term rentals in Nationwide: Only residential property types allowed (single/multi-family homes, apartments, townhouses); officetels and goshiwons banned in all areas. Insurance: Recommended, not mandated.

Platform Obligations in Nationwide

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Nationwide: Platforms must collect accommodation license info; ~30,000 unlicensed listings (incl. officetels) being delisted from Oct 2025.

Full Regulatory Details

Regulatory Status
Pending
License / Registration
Yes — registration as Foreign Tourist Urban Homestay Business (외국인관광도시민박업) under Tourism Promotion Act, or rural/hanok equivalents
Tax Registration
Yes — business registration certificate required; mandatory on Airbnb since Oct 2024 (existing listings by Oct 16, 2025)
Primary Residence Rule
Yes — host generally must reside in the property
Night / Day Cap
No fixed annual day cap; legal framework restricts guest eligibility instead
Occupancy Limit
Property must be under 230 m²
Tax Rate
Income tax plus VAT depending on income and registration status
Zoning Restrictions
Only residential property types allowed (single/multi-family homes, apartments, townhouses); officetels and goshiwons banned in all areas
Minimum Stay
No national minimum for licensed homestays; ~30 days for unlicensed residential rentals
Insurance Required
Recommended, not mandated
Platform Obligations
Platforms must collect accommodation license info; ~30,000 unlicensed listings (incl. officetels) being delisted from Oct 2025
Compliance Notes
South Korea's financial authorities have opened regulatory review of caps on rental assets managed by capital finance companies. The credit finance industry argues capital companies focus on long-term rentals and do not compete with short-term rental specialists, while the rental car industry expresses concerns about market encroachment. Final regulatory outcome remains pending.
Effective Date
Tourism Promotion Act (Urban Homestay Business est. 2012); platform license rules from Oct 2024
Key Notes
['Eight-month review process underway as of July 2026', 'Dispute centers on definition of long-term vs. short-term rental markets', 'Impact on small-sized short-term rental car businesses remains contested', 'No timeline specified for regulatory decision']
Penalties
Not specified
Additional Context
2025 reforms eased rules on buildings over 30 years old if structurally safe; ~5,000 registered home-sharing businesses in 2024; majority of Airbnb listings historically unlicensed
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Frequently Asked Questions

Is Airbnb legal in Nationwide?

Short-term rental regulations in Nationwide are currently under development. Rules may change as legislation is finalized. South Korea's financial authorities have opened regulatory review of caps on rental assets managed by capital finance companies. The credit finance industry argues capital companies focus on long-term

Do you need a permit for Airbnb in Nationwide?

Yes. Nationwide requires the following for short-term rental operation: Yes — registration as Foreign Tourist Urban Homestay Business (외국인관광도시민박업) under Tourism Promotion Act, or rural/hanok equivalents.

What taxes apply to short-term rentals in Nationwide?

Short-term rental hosts in Nationwide are subject to the following tax obligations: Income tax plus VAT depending on income and registration status.

What are the key STR compliance requirements in Nationwide?

['Eight-month review process underway as of July 2026', 'Dispute centers on definition of long-term vs. short-term rental markets', 'Impact on small-sized short-term rental car businesses remains contested', 'No timeline specified for regulatory decision']

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