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Hoi An

Quang Nam Province · Vietnam
Restricted
Last updated: 2026-08-03  ·  Last verified: 2026-08-03  ·  Region: International

At a Glance — Hoi An Airbnb & STR Rules

RuleDetails
Regulatory StatusRestricted — rules apply
Permit / License RequiredYes
Tax Rate10% VAT applies to accommodation services. Personal income tax or corporate income tax on rental income (5% PIT flat rate on rental revenue above VND
Minimum StayNo nationally mandated minimum stay for STRs; however, local tourism authority registration implies short-stay accommodation category compliance.
Permit FeeBusiness registration fee applies (nominal, approx. VND 100,000–300,000 for registration). Fire safety inspection fees and annual tourism establishmen
PenaltiesAdministrative fines for operating unregistered accommodation: VND 1,000,000–20,000,000 depending on violation severity (per Decree 45/2019 on adminis
Occupancy LimitSet per room/property based on fire safety certificate and tourism classification; no single nationally mandated STR cap.
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Hoi An Airbnb & Vacation Rental Regulation Overview

Hoi An Short-Term Rental Regulations Overview

Short-term rentals in Hoi An, Quang Nam Province 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 Business registration fee applies (nominal, approx. VND 100,000–300,000 for registration). Fire safe.

Tax Requirements for Airbnb Hosts in Hoi An

Short-term rental operators in Hoi An should be aware of these tax obligations: 10% VAT applies to accommodation services. Personal income tax or corporate income tax on rental income (5% PIT flat rate on rental revenue above VND 100 million/year for individuals, or CIT at 20% for companies). Quang Nam Province may levy addition.

Hosting Rules and Restrictions in Hoi An

Key operational rules for vacation rental hosts in Hoi An include: Occupancy limit: Set per room/property based on fire safety certificate and tourism classification; no single nationally mandated STR cap. Minimum stay: No nationally mandated minimum stay for STRs; however, local tourism authority registration implies short-stay accommoda.

Zoning and Location Requirements in Hoi An

Zoning considerations for short-term rentals in Hoi An: Hoi An Ancient Town is a UNESCO World Heritage Site. The Hoi An People's Committee restricts construction, renovation, and commercial use within the heritage buffer zone. STRs within the Ancient Town . Density rules: Unknown specific density cap; Hoi An authorities have periodically introduced informal controls on new accommodation in saturated zones.. Insurance: Not explicitly mandated nationally for STR hosts, but fire and civil liability insurance is strongly.

Penalties for Non-Compliance in Hoi An

Hosts who fail to comply with Hoi An's short-term rental regulations may face enforcement action. Administrative fines for operating unregistered accommodation: VND 1,000,000–20,000,000 depending on violation severity (per Decree 45/2019 on administrative penalties in tourism). Tax evasion penalti.

Platform Obligations in Hoi An

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Hoi An: Vietnam's cybersecurity and e-commerce laws (Decree 52/2013 and updates, Decree 13/2023 on personal data) require platforms to register with the Ministry of Industry and Trade (MOIT) if operating in V.

Full Regulatory Details

Regulatory Status
Restricted
License / Registration
Yes
Tax Registration
Yes
Permit Fee
Business registration fee applies (nominal, approx. VND 100,000–300,000 for registration). Fire safety inspection fees and annual tourism establishment fees vary by local authority schedule.
Occupancy Limit
Set per room/property based on fire safety certificate and tourism classification; no single nationally mandated STR cap.
Tax Rate
10% VAT applies to accommodation services. Personal income tax or corporate income tax on rental income (5% PIT flat rate on rental revenue above VND 100 million/year for individuals, or CIT at 20% for companies). Quang Nam Province may levy additional local tourism levies.
Zoning Restrictions
Hoi An Ancient Town is a UNESCO World Heritage Site. The Hoi An People's Committee restricts construction, renovation, and commercial use within the heritage buffer zone. STRs within the Ancient Town face strict controls on signage, facade alterations, and capacity. Some zones may prohibit new commercial accommodation establishments.
Minimum Stay
No nationally mandated minimum stay for STRs; however, local tourism authority registration implies short-stay accommodation category compliance.
Density Rules
Unknown specific density cap; Hoi An authorities have periodically introduced informal controls on new accommodation in saturated zones.
Insurance Required
Not explicitly mandated nationally for STR hosts, but fire and civil liability insurance is strongly recommended and may be required as part of fire safety compliance.
Platform Obligations
Vietnam's cybersecurity and e-commerce laws (Decree 52/2013 and updates, Decree 13/2023 on personal data) require platforms to register with the Ministry of Industry and Trade (MOIT) if operating in Vietnam. Platforms must cooperate with tax authorities — the General Department of Taxation has agreements with Airbnb and others for withholding/reporting. Platforms are expected to ensure listed properties have valid business registration.
Compliance Notes
Under Vietnam's Law on Tourism (2017) and Decree 168/2017, all accommodation establishments (including homestays and villas rented short-term) must notify or register with the local Department of Tourism (So Du Lich). Homeowners renting rooms must register the accommodation type (e.g., 'homestay', 'guest house'). Foreign-owned properties face additional restrictions on rental activities. Tax registration with the local tax authority is mandatory once rental income exceeds thresholds.
Effective Date
Law on Tourism effective January 1, 2018; ongoing local enforcement updates. Circular 06/2017/TT-BVHTTDL on tourism accommodation standards.
Key Notes
Hoi An is heavily tourism-dependent but has seen overtourism concerns. The People's Committee has issued guidance limiting certain commercial expansions in heritage zones. Vietnamese nationals and foreigners face different rules on property rental — foreigners cannot freely rent out property without specific legal structures. Enforcement has been inconsistent but is increasing with digitisation of tax collection.
Penalties
Administrative fines for operating unregistered accommodation: VND 1,000,000–20,000,000 depending on violation severity (per Decree 45/2019 on administrative penalties in tourism). Tax evasion penalties are additional and can be severe (up to 3x the evaded tax amount).
Additional Context
Vietnam's General Department of Taxation has been increasingly aggressive in taxing STR income collected via platforms like Airbnb and Booking.com, with MOU agreements for data sharing. Hoi An specifically has seen crackdowns on unlicensed villa rentals catering to foreign tourists.
Sources
Vietnam Law on Tourism 2017 (Law No. 09/2017/QH14)
Decree 168/2017/ND-CP
Decree 45/2019/ND-CP
General Department of Taxation Vietnam (gdt.gov.vn)
Hoi An People's Committee official portal
Airbnb Vietnam tax information pages.

Frequently Asked Questions

Is Airbnb legal in Hoi An?

Airbnb and short-term rentals are legal in Hoi An but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. Under Vietnam's Law on Tourism (2017) and Decree 168/2017, all accommodation establishments (including homestays and villas rented short-term) must notify or register with the local Department of Tour

Do you need a permit for Airbnb in Hoi An?

Yes. Hoi An requires the following for short-term rental operation: Yes.

What taxes apply to short-term rentals in Hoi An?

Short-term rental hosts in Hoi An are subject to the following tax obligations: 10% VAT applies to accommodation services. Personal income tax or corporate income tax on rental income (5% PIT flat rate on rental revenue above VND 100 million/year for individuals, or CIT at 20% for companies). Quang Nam Province may levy additional local tourism levies..

What are the penalties for illegal Airbnb hosting in Hoi An?

Hosts who operate without proper permits in Hoi An may face enforcement. Administrative fines for operating unregistered accommodation: VND 1,000,000–20,000,000 depending on violation severity (per Decree 45/2019 on administrative penalties in tourism). Tax evasion penalties are additional and can be severe (up to 3x the .

What are the key STR compliance requirements in Hoi An?

Hoi An is heavily tourism-dependent but has seen overtourism concerns. The People's Committee has issued guidance limiting certain commercial expansions in heritage zones. Vietnamese nationals and foreigners face different rules on property rental — foreigners cannot freely rent out property without specific legal structures. Enforcement has been inconsistent but is increasing with digitisation of

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