Airbnb Rules Vietnam: Laws, Regulations, and Host Compliance Guide

Vietnam Airbnb Compliance Checklist

• ☐ Register the Business with Local Authorities

  • File a business registration with the provincial or municipal Department of Planning and Investment under Decree No. 01/2021/ND-CP before accepting any bookings.

  • Obtain a business registration certificate; operating without one exposes hosts to administrative fines under Decree No.

• ☐ Obtain a Tourism Accommodation Establishment Certificate

  • Apply to the provincial Department of Tourism (or equivalent) for a certificate classifying the property under the Law on Tourism No. 09/2017/QH14, effective January 1, 2018.

  • Confirm that the property meets the minimum physical standards for the category that applies: homestay, guesthouse, or serviced apartment.

• ☐ Verify Zoning and Land Use Compliance

  • Confirm the property's land use certificate (so-called "red book") permits commercial hospitality activity. Residential-only classifications prohibit short-term rental operations under the Land Law No.

• ☐ Register Foreign Guest Reporting Obligations

  • Submit guest declarations to the local police within 12 hours of a foreign national's arrival, as required by Decree No. 105/2016/ND-CP on temporary residence registration.

  • Retain completed declaration forms for a minimum of 12 months.

• ☐ Comply with Fire Safety Standards

  • Install fire extinguishers, smoke detectors, and emergency exit signage meeting the requirements of Circular No. 66/2014/TT-BCA issued by the Ministry of Public Security.

  • Obtain a fire prevention and firefighting compliance certificate from the local police authority before operating.

• ☐ Register for Value Added Tax (VAT)

  • Register with the local tax authority and collect VAT at 8% (reduced rate applicable through current government policy) or 10% (standard rate) on accommodation revenue under the Law on Value Added Tax No. 13/2008/QH12 as amended.

• ☐ File Personal Income Tax or Corporate Income Tax Returns

  • Individual hosts earning above VND 100 million per year must declare rental income and pay Personal Income Tax at rates up to 35% under the Law on Personal Income Tax No. 04/2007/QH12 as amended.

  • Entities registered as companies pay Corporate Income Tax at the standard rate of 20% under the Law on Corporate Income Tax No.

• ☐ Display Mandatory Listing Information

  • Include the tourism accommodation certificate number and registered business name on all platform listings.

1. Regulatory Overview

Short-term rental hosts operating in Vietnam face compliance obligations at three distinct levels: national law, provincial or municipal regulation, and platform-specific requirements imposed by booking channels. All three layers apply simultaneously, and a gap in any one of them creates legal exposure.

The primary national framework governing short-term rentals is set out in the Law on Tourism No. 09/2017/QH14, effective January 1, 2018, which classifies homestays and short-term accommodation services as tourism lodging businesses subject to registration and minimum facility standards.

Decree No. 168/2017/NĐ-CP, issued December 31, 2017, provides the implementing regulations, including classification criteria for lodging establishments and the conditions under which residential properties may operate commercially.

Circular No. 06/2017/TT-BVHTTDL sets out the specific physical and service standards properties must meet before registration is granted.

Under Vietnamese law, a short-term rental is generally defined as accommodation provided for fewer than 30 consecutive days. Properties rented for 30 days or longer fall under residential tenancy rules governed by the Law on Housing No. 65/2014/QH13 and are exempt from tourism lodging registration requirements.

Enforcement authority rests primarily with the Ministry of Culture, Sports and Tourism (MCST) at the national level, with day-to-day compliance oversight delegated to provincial Departments of Tourism.

In Hanoi and Ho Chi Minh City, local People's Committees hold concurrent authority to issue supplementary rules on Airbnb regulation in Vietnam that exceed the national minimums.

2. Business Registration, Permits, and License Requirements

Vietnam does not operate a national short-term rental registration system equivalent to city-level permit regimes in other jurisdictions. No centralized database, no registration number, no platform-binding mandate.

What exists instead is a layered set of business licensing obligations that apply to any host operating commercially, regardless of which platform carries the listing.

Business Registration Under the Law on Enterprises

Under the Law on Enterprises No. 59/2020/QH14, effective January 1, 2021, any individual or entity earning recurring income from short-term rentals is required to register a business with the local Department of Planning and Investment (DPI).

Operating without registration exposes hosts to administrative fines ranging from VND 5,000,000 to VND 10,000,000 (approximately USD 200–400) under Decree 122/2021/ND-CP.

Required documentation for DPI registration typically includes:

• Business Registration Application: Completed form as prescribed by the Ministry of Planning and Investment, specifying accommodation services as the business line (VSIC code 5510 or 5590).

• Identity Documentation: Valid national ID card or passport for individual household businesses.

• Property Documentation: Land use rights certificate (so do) or lease agreement confirming the host's right to operate at the registered address.

Registration fees at the DPI are nominal, typically VND 100,000 (approximately USD 4) for household business registration. Corporate entity registration carries a separate fee schedule.

Tourism Accommodation Notification

Separately, the Law on Tourism No. 09/2017/QH14, effective January 1, 2018, requires operators of homestays and short-term rental properties to notify the local Department of Tourism (or Department of Culture, Sports and Tourism, depending on province) before commencing operations.

This is a notification requirement, not a license issuance process. (The distinction matters: failure to notify triggers fines under Decree 45/2019/ND-CP, not license revocation.) No primary-residence threshold applies; the obligation attaches to commercial operation, not residency status.

3. Property Eligibility for Short-term Rentals in Vietnam

Vietnam does not maintain a formal building classification system equivalent to NYC's Class A/B multiple dwelling categories or a government-published prohibited buildings list.

Property eligibility under the Airbnb rules in the Vietnam framework is governed by a combination of national law, local zoning ordinances, and private contractual restrictions.

Residential Properties

Under Decree No. 168/2017/ND-CP (effective January 1, 2018), accommodation services conducted in residential properties require the property to be classified as a homestay or guesthouse under local tourism authority records.

Standard residential apartments and villas are not automatically eligible. Hosts must confirm that the property's land use certificate (commonly called the "sổ đỏ" or "sổ hồng") permits commercial lodging activity.

• Condominiums: Condo management boards frequently prohibit short-term rental activity through internal bylaws. These restrictions are enforceable independently of national tourism law.

• Villas and townhouses: Eligible if zoned for mixed-use or commercial lodging, subject to People's Committee approval at the district level.

• Serviced apartments: Treated as commercial accommodation under the Law on Tourism No. 09/2017/QH14; separate licensing requirements apply.

Prohibited Use Cases

Properties under active mortgage without lender consent, properties in restricted foreign-ownership zones, and units in buildings with explicit no-subletting clauses in their sale or lease agreements cannot legally operate as short-term rentals.

Violating condo bylaws carries civil liability separate from any administrative penalty under the Airbnb regulation Vietnam enforcement.

4. Fire Safety, Building Rules, and Operating Restrictions

Guest Limits

Vietnam's Ministry of Culture, Sports and Tourism, operating under Decree No. 168/2017/ND-CP (effective January 1, 2018), requires that homestay and short-term rental accommodations register the maximum occupancy with local authorities at the time of business registration.

Hosts must not exceed the registered guest capacity under any circumstances.

• Maximum registered capacity: The guest limit is set by the physical room count and floor area declared in the operating license application. No universal national cap exists, but provincial People's Committees may impose lower limits at the local level.

• Overnight guest records: All guests, including domestic travelers, must be registered in the national guest declaration system within 24 hours of arrival under the Law on Residence No. 68/2020/QH14 (effective July 1, 2021). Foreign nationals require registration within 12 hours.

Minimum-Stay Thresholds

Vietnam imposes no statutory minimum-stay requirement for short-term rentals at the national level. Airbnb regulation in Vietnam does not include a night-floor rule equivalent to those found in cities like Paris or Bangkok. Hosts set their own minimum-stay policies through the platform.

Fire Safety Requirements

Don't even think about renting your place out until you've got fire safety sorted. It's the law. Under the Law on Fire Prevention and Firefighting No. 27/2001/QH10, as amended by Law No. 40/2013/QH13, properties operating as accommodation businesses must meet strict conditions, like having at least one approved fire extinguisher on every floor.

Basically, get this wrong, and you're in a world of trouble.

• Fire extinguishers: At least one certified extinguisher per floor, inspected annually by a licensed fire safety contractor.

• Evacuation routes: Clearly marked emergency exits are required for properties with three or more guest rooms.

• Fire safety certificate: Issued by the provincial Police Fire Prevention and Firefighting Department (Phong Canh sat PCCC). Hosts must display this certificate on-premises and present it on request.

Note: A draft amendment to Decree 168/2017/ND-CP was under inter-ministerial review as of early 2026. If adopted, it would introduce a standardized national safety checklist for STR properties with four or more rooms, replacing the current patchwork of provincial requirements.

5. Tax Obligations

National Taxes

Vietnam has no separate STR tax category. Rental income falls under two national regimes based on host registration: the flat presumptive tax for individual landlords, or the corporate tax track for registered business entities.

Total Combined Tax Rate (individual landlord track): 10% of gross rental revenue for hosts earning above VND 100 million annually. Hosts below that threshold pay neither PIT nor VAT.

Platform Collection Requirements

Airbnb has collected and remitted VAT on its service fees in Vietnam since January 1, 2021, under the Ministry of Finance's directive on foreign digital service providers. The platform does not collect or remit the host's PIT or VAT on rental revenue; that obligation stays with the host.

Tax Filing Requirements

Individual hosts file rental income tax annually through the General Department of Taxation's eTax portal and must retain guest records and payment documentation for five years under Decree 123/2020/ND-CP.

Undeclared rental income carries penalties from VND 2,000,000 to VND 25,000,000 under Decree 125/2020/ND-CP, scaled by amount and intent.

Note: Hosts operating multiple properties through a registered company face additional obligations under the Law on Tax Administration No. 38/2019/QH14, including quarterly provisional CIT payments.

6. Safety and Building Code Requirements

Mandatory Safety Equipment

Vietnam's Ministry of Construction and local fire prevention authorities, operating under the Law on Fire Prevention and Firefighting (Law No. 27/2001/QH10, amended by Law No. 40/2013/QH13), set baseline equipment requirements for all accommodation properties rented to guests.

• Smoke Detectors: Operational smoke detectors are required in every sleeping room and common corridor.

• Fire Extinguishers: At least one certified dry-powder or CO2 extinguisher per floor, inspected annually by a licensed provider.

• Emergency Exits: Clearly marked exit routes; exit signage must meet standards set by the Ministry of Public Security's Fire Police Department (Cảnh sát PCCC).

• First Aid Kit: Stocked kit accessible to guests at all times.

Building Compliance

• Structural Certificate: The property must hold a valid construction completion certificate (biên bản nghiệm thu) issued by local construction authorities.

• Electrical Safety: Wiring must comply with TCVN 7447 electrical installation standards; outdated knob-and-tube or aluminum wiring is a documented enforcement trigger.

• Fire Safety Inspection: Properties operating as lodging businesses require a fire safety acceptance certificate from the provincial Fire Police Department before hosting guests.

Vietnam does not currently have a law that requires booking platforms to verify host registration numbers before accepting listings, block unregistered properties from transacting, or submit periodic transaction reports to a government authority.

The Ministry of Culture, Sports and Tourism and the Vietnam Tourism Administration regulate accommodation businesses under Decree No. 168/2017/ND-CP, but that decree places compliance obligations on hosts and property operators, not on platforms.

Airbnb, Vrbo, and Booking.com operate in Vietnam without a statutory mandate to cross-check listings against any national or provincial registration database. Enforcement of short-term rental restrictions falls to local People's Committees and tax authorities, who act on complaints or inspections rather than platform-supplied data.

Hosts cannot rely on a platform rejection as a signal that a listing is non-compliant. The absence of platform-level gatekeeping means an unregistered property can go live and generate bookings while remaining fully exposed to provincial fines and tax liability.

Vietnam does not have a statute that prohibits advertising a short-term rental before a booking transaction occurs.

General consumer-protection rules under the Law on Protection of Consumer Rights (No. 19/2023/QH15, effective July 1, 2024) apply to all commercial advertising, including STR listings, but they govern false or misleading claims rather than the act of advertising an unregistered rental property.

No provision in the Tourism Law (No. 09/2017/QH14) or its implementing decrees creates an advertising-specific offence tied to STR permit status. Hosts must ensure listing content does not misrepresent property category or facilities, which falls under general advertising law rather than STR-specific regulation.

7. Enforcement and Penalties

Vietnam's enforcement of short-term rental rules operates through overlapping municipal and national channels.

The primary enforcement authority is the local People's Committee at the district level, with the Ministry of Public Security (MPS) maintaining oversight of guest registration compliance under Decree No. 144/2021/ND-CP, effective January 1, 2022.

Civil Penalties

• Operating without business registration: Fines from VND 5,000,000 to VND 10,000,000 (approximately USD 200–400) under Decree No.

• Failure to register foreign guests with local police: Fines from VND 1,000,000 to VND 2,000,000 per incident under Decree No.

• Unpaid accommodation tax (VAT/PIT): Late payment penalties of 0.03% of the outstanding amount per day, plus administrative fines up to VND 25,000,000 under the Law on Tax Administration No.

• Fire safety non-compliance: Fines from VND 5,000,000 to VND 15,000,000 under Decree No. Repeat violations can trigger forced suspension of operations.

Enforcement Mechanisms

• Platform data requests: Provincial tax authorities have issued formal data-sharing requests to Airbnb and Booking.com under the 2022 tax enforcement directives.

• Neighbor and community complaints: District-level People's Committees respond to noise, overcrowding, and unregistered-guest complaints, often triggering on-site inspections.

• Proactive inspections: Local police conduct periodic checks on residential buildings in high-tourism districts, particularly in Hanoi's Hoan Kiem and Ho Chi Minh City's District 1.

• Cross-agency data matching: The General Department of Taxation cross-references platform income disclosures against personal income tax filings.

Registration Denial and Revocation

Business registration can be denied or revoked by the Department of Planning and Investment (D

8. Special Considerations

Apartment Rentals and Lease Restrictions

Most residential leases in Vietnam prohibit subletting without written landlord consent. This applies regardless of whether the operator holds a valid business registration or lodging permit.

A host who sublets a leased apartment on Airbnb without consent is exposed to immediate lease termination under the Housing Law No. 65/2014/QH13, which governs residential tenancy rights and obligations.

• Subletting Clauses: Standard lease contracts drafted after January 01, 2015, commonly include explicit prohibitions on short-term commercial use of the leased premises.

• Landlord Liability: If a tenant operates an unregistered lodging business, the property owner may face secondary administrative liability under Decree No. 167/2013/ND-CP for failing to report the commercial activity to local police.

• Consequence of Violation: Eviction with forfeiture of deposit; fines up to VND 40,000,000 (approximately USD 1,600) for unregistered lodging operations conducted at the premises.

Condominiums and Apartment Buildings

High-rise residential buildings in Hanoi and Ho Chi Minh City increasingly adopt internal management regulations (nội quy tòa nhà) that ban short-term rental activity outright.

These rules carry independent enforcement authority from the building management board (ban quản lý tòa nhà), separate from municipal Airbnb rules in Vietnam authorities.

• Building Regulations: Non-compliance can result in access card deactivation, guest refusal at reception, and referral to the People's Committee of the ward.

• Fire Safety Overlap: Buildings classified as mixed-use residential under the Vietnam Construction Standards TCVN 4519 require separate fire safety certification for any unit used commercially, adding a layer of compliance not required for private residential use.

9. Exemptions

Not all short-term accommodation arrangements in Vietnam fall under the same regulatory framework as standard Airbnb-style rentals.

• Stays of 30 consecutive days or more: Treated as residential tenancies under Vietnam's Civil Code (Bộ luật Dân sự 2015) and exempt from short-term rental permit and tourism accommodation requirements.

• Licensed hotels and serviced apartments: Properties operating under Vietnam's Tourism Law (Luật Du lịch 2017) as hotels, resorts, or serviced apartment blocks fall under a separate licensing regime administered by VNAT and are exempt from commune-level STR registration.

• Homestays in designated tourism villages: Community-based homestay programs in ethnic minority areas operate under provincial tourism promotion frameworks rather than standard short-term rental regulations.

• Student and worker dormitories: Accommodation provided by educational institutions or employers is classified as welfare housing and sits outside the Airbnb rules Vietnam enforcement scope entirely.

10. Legislative Developments

Vietnam's national framework for short-term rentals has been relatively stable since the revised Tourism Law took effect on January 1, 2018, with enforcement emphasis shifting at the provincial level rather than through new national legislation.

No major bill specifically targeting Airbnb rules has passed the National Assembly since that date.

Proposed Reforms: Draft Decree on Digital Platform Accommodation (2024–2025)

The Ministry of Culture, Sports, and Tourism circulated a draft decree in late 2024 proposing amendments to accommodation business requirements for platforms operating in Vietnam. The draft would:

• Platform Liability: Require Airbnb and Booking.com to verify host business registration numbers before listing publication

• Tax Reporting: Mandate quarterly gross revenue reporting by platforms to the General Department of Taxation

• Foreign Host Restrictions: Prohibit non-resident foreigners from listing residential properties without a licensed Vietnamese business partner

As of May 2026, this decree has not been enacted. Hosts should monitor the official government gazette for finalization notices.

11. Resources and Contact Information

Government Agencies

The following agencies handle registration, licensing, and enforcement matters relevant to short-term rental operations in Vietnam.

Ministry of Culture, Sports and Tourism (MCST)

• Address: 78 Nguyễn Du, Hai Bà Trưng District, Hanoi

• Phone: +84 24 3943 3271

• Website: bvhttdl.gov.vn

General Department of Tourism (GDT)

• Address: 80 Quán Sứ, Hoàn Kiếm District, Hanoi

• Phone: +84 24 3942 3760

• Website: vietnamtourism.gov.vn

Provincial Department of Tourism (relevant to each operating province or city, Ho Chi Minh City, Hanoi, Da Nang, each maintains separate offices with independent registration portals.)

Filing Complaints

Suspected unlicensed accommodation operations are reported to the provincial Department of Tourism in the jurisdiction where the property sits.

Hosts facing neighbor complaints or enforcement notices should contact the local People's Committee (Ủy ban nhân dân) at the ward or district level, which holds primary on-the-ground enforcement authority under Decree No.

Disclaimer

Let's be crystal clear: this is just general guidance, not professional legal advice. Short-term rental regulations in Vietnam are a complex and moving target, with city-specific rules that can change overnight.

Don't risk it. We strongly recommend you consult with qualified legal counsel and tax professionals to ensure you're fully compliant with every single applicable law. The enforcement space continues to evolve. Bottom line: it's your responsibility to stay informed of the current requirements.