| Rule | Details |
|---|---|
| Regulatory Status | Restricted — rules apply |
| Permit / License Required | Yes |
| Tax Rate | Business Tax (VAT): 5% for licensed accommodation businesses; Income Tax on net revenue; Land Value Tax and Building Tax as applicable. No specific 't |
| Night / Day Cap | No specific annual night cap; however, rentals under 30 days are legally classified as 'hotel-type business' and require a hotel or B&B license regard |
| Minimum Stay | Less than 30 days triggers hotel-type business classification under Taiwan's Hotel Management Act (旅館業管理規則). |
| Permit Fee | License application fees and inspection charges governed by Kaohsiung City Government; fines for unlicensed operation range from NT$30,000–NT$1,500,00 |
| Penalties | Fines of NT$30,000–NT$1,500,000 for unlicensed hotel operations under the Tourism Development Act. Properties can be ordered to cease operations. Repe |
| Primary Residence Required | Not applicable for hotel/B&B license model. Residential units generally cannot be used for STR without a change of use and proper license. |
| Occupancy Limit | Set per license type and room count under the Hotel Management Act and B&B (民宿) regulations; B&Bs limited to 5 rooms (15 rooms in special scenic areas |
Short-term rentals in Kaohsiung 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. The associated permit fees are License application fees and inspection charges governed by Kaohsiung City Government; fines for unl.
Short-term rental operators in Kaohsiung should be aware of these tax obligations: Business Tax (VAT): 5% for licensed accommodation businesses; Income Tax on net revenue; Land Value Tax and Building Tax as applicable. No specific 'tourist tax' currently legislated at Kaohsiung city level..
Key operational rules for vacation rental hosts in Kaohsiung include: Primary residence requirement: Not applicable for hotel/B&B license model. Residential units generally cannot be used for STR without a change of use a. Rental day cap: No specific annual night cap; however, rentals under 30 days are legally classified as 'hotel-type business' and require. Occupancy limit: Set per license type and room count under the Hotel Management Act and B&B (民宿) regulations; B&Bs limited to 5 rooms (15. Minimum stay: Less than 30 days triggers hotel-type business classification under Taiwan's Hotel Management Act (旅館業管理規則)..
Zoning considerations for short-term rentals in Kaohsiung: Most residential units cannot legally be used for STR. B&B (民宿) licenses are only available in rural/scenic/indigenous/outlying island zones. Urban Kaohsiung residential areas are not eligible for B&B. Density rules: Unknown — no specific per-building or per-block density quota for Kaohsiung published in available sources.. Insurance: Public liability insurance required as part of hotel/B&B licensing conditions..
Hosts who fail to comply with Kaohsiung's short-term rental regulations may face enforcement action. Fines of NT$30,000–NT$1,500,000 for unlicensed hotel operations under the Tourism Development Act. Properties can be ordered to cease operations. Repeat offenders face escalating fines and potential c.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Kaohsiung: Platforms must only list licensed properties. Taiwan's Tourism Administration is intensifying enforcement; Airbnb and similar platforms face pressure to delist unlicensed units. In Q1 2026, Kaohsiung .
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Airbnb and short-term rentals are legal in Kaohsiung but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. As of April 2026, Taiwan's regulations remain highly restrictive, requiring all STR operations to hold specific licenses under the Tourism Development Act. The Tourism Administration conducted 934 hot
Yes. Kaohsiung requires the following for short-term rental operation: Yes.
Short-term rental hosts in Kaohsiung are subject to the following tax obligations: Business Tax (VAT): 5% for licensed accommodation businesses; Income Tax on net revenue; Land Value Tax and Building Tax as applicable. No specific 'tourist tax' currently legislated at Kaohsiung city level..
Hosts who operate without proper permits in Kaohsiung may face enforcement. Fines of NT$30,000–NT$1,500,000 for unlicensed hotel operations under the Tourism Development Act. Properties can be ordered to cease operations. Repeat offenders face escalating fines and potential criminal referral..
Operating an unlicensed STR in Kaohsiung is illegal. Licensing as a hotel or B&B requires meeting fire safety, building code, and zoning requirements. The Taiwan Tourism Administration has launched systematic crackdowns in early 2026 due to a surge in unlicensed properties amid rising tourism.
LawfulStay tracks STR regulations across 1,026+ cities & countries on 6 continents, updated daily.
View in Full Database →