Licensing & tax guide

Short-term rental licensing & tax in Vietnam

There's no blanket Airbnb ban. A residential condo apartment can't be used for non-residential purposes, though. Hosting is lawful where the unit is approved as a tourist apartment (or is a house) and the operation is registered.

At a glance

Licensing steps

1. Law on Housing 2023, Article 3(8)(c), prohibits using a condominium apartment for a purpose other than residence. Units approved as tourist accommodation within a mixed-use building are treated differently.
2. Foreign individual owners must file a written lease notification with the commune-level People's Committee before leasing, and pay tax on the lease (Article 21(2)(a)). Fines for leasing without notification are VND 20–40 million.
3. To run tourist accommodation (Law on Tourism 2017, Article 49), you need business registration, a Certificate of Eligibility for Security and Order, minimum facility standards, and a notice to the provincial tourism authority at least 15 days before opening.
4. Guests must be declared for temporary residence the same day.

Tax notes

• Register and declare tax on rental or accommodation income. Foreign individual owners must pay tax on leasing under the Housing Law.
• Using a condo apartment for non-residential purposes can be fined VND 20–40 million.

Cities in Vietnam

Sources