| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | Yes — a Commercial Activity License (free) plus either a Limited Lodging Operator License (primary residence) or a Rental License with hotel designati |
| Tax Rate | Hotel Tax 8.5% of gross rental receipts; plus BIRT (gross receipts and net income portions, ~5.99% net income) and Net Profits Tax where applicable. |
| Night / Day Cap | Limited Lodging: fewer than 180 days annually (per industry sources). |
| Minimum Stay | N/A — STRs are 30 consecutive days or less. |
| Permit Fee | Limited Lodging Operator License $150/year ($20 non-refundable application fee applied toward it); Rental License with hotel designation $63 per dwell |
| Penalties | Late renewal incurs 1.5% of license fee per month after 60 days; license revoked if outstanding fees unpaid within 30 days; renting without a license |
| Primary Residence Required | For Limited Lodging — yes, owner/tenant must live in the property as primary residence more than half the year. Visitor Accommodations (no primary res |
| Occupancy Limit | Limited Lodging cannot be occupied by more than three people (including owner and renters) who are not related by blood, marriage, life partnership, a |
Short-term rental operations in Philadelphia, Pennsylvania are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — a Commercial Activity License (free) plus either a Limited Lodging Operator License (primary residence) or a Rental License with hotel designation (non-primary residence/Visitor Accommodation), . The associated permit fees are Limited Lodging Operator License $150/year ($20 non-refundable application fee applied toward it); R.
Short-term rental operators in Philadelphia should be aware of these tax obligations: Hotel Tax 8.5% of gross rental receipts; plus BIRT (gross receipts and net income portions, ~5.99% net income) and Net Profits Tax where applicable.. Yes — operators must obtain a Philadelphia business tax account ID and register for a Business Income and Receipts Tax (BIRT) account; Hotel Tax colle.
Key operational rules for vacation rental hosts in Philadelphia include: Primary residence requirement: For Limited Lodging — yes, owner/tenant must live in the property as primary residence more than half the year. Visitor . Rental day cap: Limited Lodging: fewer than 180 days annually (per industry sources).. Occupancy limit: Limited Lodging cannot be occupied by more than three people (including owner and renters) who are not related by blood,. Minimum stay: N/A — STRs are 30 consecutive days or less..
Zoning considerations for short-term rentals in Philadelphia: Limited Lodging permitted as an accessory use in most residential zones (standards in 14-604(13)(c)); Visitor Accommodations need a visitor accommodation zoning permit and are generally in commercial . Insurance: Minimum $500,000 liability coverage recommended (per industry tracker; not confirmed as a strict leg.
Hosts who fail to comply with Philadelphia's short-term rental regulations may face enforcement action. Late renewal incurs 1.5% of license fee per month after 60 days; license revoked if outstanding fees unpaid within 30 days; renting without a license risks fines and inability to evict/collect rent..
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Philadelphia: Must use a licensed Limited Lodging and Hotels Booking Agent; license number must be displayed in all advertisements. Airbnb collects the 8.5% Hotel Tax..
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Philadelphia with proper registration and permits. Limited Lodging Operator License issued only to natural persons (not LLCs/business entities). Smoke alarms in each bedroom, hallways near bedrooms, and every floor including basements; CO alarms withi
Yes. Philadelphia requires the following for short-term rental operation: Yes — a Commercial Activity License (free) plus either a Limited Lodging Operator License (primary residence) or a Rental License with hotel designation (non-primary residence/Visitor Accommodation), plus a Zoning Permit. STR = stays of 30 consecutive days or less..
Short-term rental hosts in Philadelphia are subject to the following tax obligations: Hotel Tax 8.5% of gross rental receipts; plus BIRT (gross receipts and net income portions, ~5.99% net income) and Net Profits Tax where applicable..
Hosts who operate without proper permits in Philadelphia may face enforcement. Late renewal incurs 1.5% of license fee per month after 60 days; license revoked if outstanding fees unpaid within 30 days; renting without a license risks fines and inability to evict/collect rent..
Philadelphia distinguishes Limited Lodging (primary residence) from Visitor Accommodation (investment/non-primary). Applications via the eCLIPSE system.
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