| Rule | Details |
|---|---|
| Regulatory Status | Restricted — rules apply |
| Permit / License Required | Yes — hotel or minsu license; minsu generally not permitted in dense urban core |
| Tax Rate | Short-term rental income is subject to Taiwan Individual Income Tax (progressive rates: 5%, 12%, 20%, 30%, 40% depending on net taxable income bracket |
| Night / Day Cap | No specific annual rental day cap confirmed for Taipei or Taiwan nationally. However, short-term rentals (under 30 days) are prohibited in certain res |
| Minimum Stay | No national minimum stay requirement for STRs in Taiwan. In certain Taipei residential zones, rentals under 30 days may be prohibited, effectively cre |
| Permit Fee | Minsu (民宿) operators must register under the Act for the Development of Tourism with the local government tourism authority. Specific application fee |
| Penalties | Fines under Act for the Development of Tourism; Taipei among top cities for illegal-accommodation fines |
| Primary Residence Required | Yes (for minsu) |
| Occupancy Limit | Minsu (homestay) operators under the Act for the Development of Tourism are limited to a maximum of 5 guest rooms and 15 guests under national minsu r |
Short-term rentals in Taipei 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 — hotel or minsu license; minsu generally not permitted in dense urban core. The associated permit fees are Minsu (民宿) operators must register under the Act for the Development of Tourism with the local gover.
Short-term rental operators in Taipei should be aware of these tax obligations: Short-term rental income is subject to Taiwan Individual Income Tax (progressive rates: 5%, 12%, 20%, 30%, 40% depending on net taxable income bracket; 2024 rates). Non-residents pay a flat 20% withholding tax on Taiwan-source rental income. VAT may .
Key operational rules for vacation rental hosts in Taipei include: Primary residence requirement: Yes (for minsu). Rental day cap: No specific annual rental day cap confirmed for Taipei or Taiwan nationally. However, short-term rentals (under 30 days). Occupancy limit: Minsu (homestay) operators under the Act for the Development of Tourism are limited to a maximum of 5 guest rooms and 15. Minimum stay: No national minimum stay requirement for STRs in Taiwan. In certain Taipei residential zones, rentals under 30 days may .
Zoning considerations for short-term rentals in Taipei: Urban location severely limits minsu eligibility; whole-apartment STRs largely unlicensable. Density rules: No specific national STR density rules identified. Taipei municipal zoning regulations prohibit STRs in certain residential zones; in designated areas. Insurance: Minsu operators are required to carry public liability insurance as part of the minsu registration r.
Hosts who fail to comply with Taipei's short-term rental regulations may face enforcement action. Fines under Act for the Development of Tourism; Taipei among top cities for illegal-accommodation fines.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Taipei: City ordered Airbnb to remove ~95% of ~4,200 short-term listings (Dec 2015).
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Airbnb and short-term rentals are legal in Taipei but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. Among highest enforcement nationwide for illegal accommodations
Yes. Taipei requires the following for short-term rental operation: Yes — hotel or minsu license; minsu generally not permitted in dense urban core.
Short-term rental hosts in Taipei are subject to the following tax obligations: Short-term rental income is subject to Taiwan Individual Income Tax (progressive rates: 5%, 12%, 20%, 30%, 40% depending on net taxable income bracket; 2024 rates). Non-residents pay a flat 20% withholding tax on Taiwan-source rental income. VAT may apply if annual rental revenue exceeds the VAT reg.
Hosts who operate without proper permits in Taipei may face enforcement. Fines under Act for the Development of Tourism; Taipei among top cities for illegal-accommodation fines.
Active short-term rentals roughly 12% of hotel-room supply; most listings deemed illegal
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