| Rule | Details |
|---|---|
| Regulatory Status | Restricted — rules apply |
| Permit / License Required | Yes — business registration certificate; tourism/accommodation licence if hotel-type operation |
| Tax Rate | 8% VAT on rental income; plus applicable income tax |
| Night / Day Cap | None national cap, but daily/hourly rentals classed as hotel operations |
| Minimum Stay | Effectively 30+ days in regular apartment buildings (under-30-day rentals restricted) |
| Permit Fee | Business registration VND 100,000-1,000,000 (plus tourism licence fees) |
| Penalties | Fines (e.g. up to ~VND 15-20 million regionally), business suspension |
| Primary Residence Required | No |
Short-term rentals in Nationwide 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 — business registration certificate; tourism/accommodation licence if hotel-type operation. The associated permit fees are Business registration VND 100,000-1,000,000 (plus tourism licence fees).
Short-term rental operators in Nationwide should be aware of these tax obligations: 8% VAT on rental income; plus applicable income tax. Yes — VAT and income tax registration.
Key operational rules for vacation rental hosts in Nationwide include: Primary residence requirement: No. Rental day cap: None national cap, but daily/hourly rentals classed as hotel operations. Minimum stay: Effectively 30+ days in regular apartment buildings (under-30-day rentals restricted).
Zoning considerations for short-term rentals in Nationwide: 2023 Housing Law (effective 1 Aug 2024) prohibits using purely residential apartments for non-residential/tourism purposes.
Hosts who fail to comply with Nationwide's short-term rental regulations may face enforcement action. Fines (e.g. up to ~VND 15-20 million regionally), business suspension.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Nationwide: Platforms cooperate with authorities to identify and remove unlicensed listings.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Airbnb and short-term rentals are legal in Nationwide but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. Property owner must report guest stays / temporary residence to police (within 12 hours for foreigners); single-family homes can operate STR with business registration
Yes. Nationwide requires the following for short-term rental operation: Yes — business registration certificate; tourism/accommodation licence if hotel-type operation.
Short-term rental hosts in Nationwide are subject to the following tax obligations: 8% VAT on rental income; plus applicable income tax.
Hosts who operate without proper permits in Nationwide may face enforcement. Fines (e.g. up to ~VND 15-20 million regionally), business suspension.
Daily/hourly rentals in residential apartments classed as hotel operations requiring proper licences; only condotels/tourism developments permitted in apartment context
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