Is Airbnb Legal in China? 2026 Rules, Permits & Taxes

Licence required

Yes

Taxes on a stay

No tourist tax

Fine for hosting without a permit

Up to HK$500,000

Next rule change

Dec 31, 2027

The rules in brief

Who needs it

Anyone who rents rooms or homes to travellers by the night. On the mainland that is every hotel, guesthouse or similar business; small homestays may instead follow a lighter local registration, as in Guangdong. In Hong Kong it is any premises let for a period of fewer than 28 consecutive days.^{1,7,8,10,12,13,14,17,20}

Issued by

Local market regulator and public security bureau (mainland); Office of the Licensing Authority, Home Affairs Department (Hong Kong)

Valid for

Hong Kong licences run for 12 to 84 months, and a renewal application must be made between 6 and 3 months before the licence ends. Mainland special-trade licence terms and Guangdong registration terms are set locally.

Platform checks

Beijing and Shanghai require internet platforms to check the owner's consent, ownership papers and the police responsibility pledge before a short-let listing goes live. In Hong Kong the Office of the Licensing Authority browses online platforms for unlicensed listings and publishes a list of licensed premises.

Fees

Who qualifies

• Mainland: a business licence from the market regulator, then the special-trade licence from the local public security bureau, before opening
• Mainland homes in residential blocks: owners with an interest in the building must agree (Civil Code Article 279); Beijing bars short lets in the capital core zone and Shanghai requires the building's rules or neighbouring owners to allow them
• Guangdong: a homestay of up to 14 rooms in one building registers free of charge with the township or sub-district office within 20 working days of receiving its business licence
• Hong Kong: no restrictive clause in the deed of mutual covenant or Government lease, building and fire safety standards met, a fit and proper applicant, and local consultation where the plans do not already allow the use

How to apply

1. 1 Mainland: register the business with the market regulator to obtain the business licence (营业执照)
2. 2 Mainland: apply to the local public security bureau for the special-trade licence (特种行业许可证); in Guangdong a homestay also registers with the township or sub-district office within 20 working days
3. 3 Hong Kong: obtain a solicitor's letter confirming that the deed of mutual covenant or Government lease has no restrictive clause
4. 4 Hong Kong: make the premises comply with the Buildings Ordinance and the Fire Services Ordinance, then submit form HAD 133 to the Office of the Licensing Authority, 10/F, 14 Taikoo Wan Road, Taikoo Shing, in person or by post
5. 5 Hong Kong: take part in the local consultation if required, take out third-party risks insurance and show a matching business registration certificate when collecting the licence

Permit rules

Business licence and special-trade licence

A hotel or guesthouse on the mainland must hold a business licence from the market regulator and apply to the local public security bureau for a special-trade licence before it may open.¹ Applies to: mainland · In force since March 29, 2022

Beijing: platforms must verify hosts

Internet platforms must check the host's documents, register the exact address and verify every guest's identity before publishing a short-let listing.⁷ Applies to: Beijing · In force since February 1, 2021

Shanghai: platforms may not list unverified homes

Where a host's documents are incomplete or fail verification, platforms may not publish, take bookings for or process transactions on the listing.⁸ Applies to: Shanghai · In force since December 30, 2021

Guangdong: free homestay registration

Homestays are registered through the township or sub-district office on behalf of the tourism authority, and registration costs nothing.¹⁰ Applies to: Guangdong · In force since September 1, 2019

Guangdong: register within 20 working days

A homestay operator applies for registration within 20 working days of receiving its business licence and reports any change within 30 days.¹⁰ Applies to: Guangdong · In force since September 1, 2019

Hong Kong: guesthouse licence unless every let is 28 nights or more

Premises held out as providing sleeping accommodation for a fee must hold a hotel or guesthouse licence unless every letting is for at least 28 continuous days.^12,19 Applies to: Hong Kong · In force since December 1, 2020

Hong Kong: licences last 12 to 84 months

A new establishment must hold its licence before it starts operating, and licences are issued for 12 to 84 months.¹³ Applies to: Hong Kong

Hong Kong: guesthouses may not call themselves hotels

Under the licence conditions, a guesthouse may not use the word 酒店 (hotel) or Hotel in its business name, including on signs and online advertisements.^12,19 Applies to: Hong Kong · In force since December 1, 2020

Owners with an interest must agree

An owner may not turn a home into business premises against the law or the building rules, and needs the unanimous agreement of the owners with an interest in the change.² Applies to: mainland

Beijing: banned in the capital core zone

Short-term housing rentals in residential compounds are prohibited in Beijing's capital core functional zone and allowed elsewhere in the city only on conditions.⁷ Applies to: Beijing · In force since February 1, 2021

Beijing: compound rules or neighbour consent

Outside the core zone a short-let operator must comply with the compound's rules or, where there are none, obtain written consent from the owners' committee or from the other owners in the building, plus the written consent of the owner if renting.⁷ Applies to: Beijing · In force since February 1, 2021

Shanghai: building rules or unanimous owner consent

A home in a residential block may be used for short lets only if the building's rules allow it or, where they are silent, all owners with an interest agree; the owner must also consent.⁸ Applies to: Shanghai · In force since December 30, 2021

Hong Kong: no restriction in the deed of mutual covenant

The deed of mutual covenant or Government lease must not prohibit hotel or guesthouse use, commercial use or non-residential use, and the applicant proves this with a solicitor's letter.^12,19 Applies to: Hong Kong · In force since December 1, 2020

1. 1. Kowloon, Hong Kong

   Kowloon, Hong Kong SAR

   Kowloon follows the territory-wide Hotel and Guesthouse Accommodation Ordinance: any home let for fewer than 28 consecutive nights needs a guesthouse licence. Yau Tsim Mong, which includes Tsim Sha Tsui and Mong Kok, is where the Office of the Licensing Authority concentrates its inspections, and it runs special operations there before holidays.^12,19,20

   • Guesthouse licence required for lets of fewer than 28 consecutive nights
   • Yau Tsim Mong accounted for 10,505 of the 20,431 inspections made across Hong Kong from 2021 to April 2024
   • Maximum penalty HK$500,000 and 3 years in prison, plus HK$20,000 a day
   • No restrictive clause in the deed of mutual covenant, and HK$10 million liability insurance

2. 2. Hong Kong Island, Hong Kong

   Hong Kong Island, Hong Kong SAR

   Hong Kong Island is covered by the same licensing rule as the rest of the territory. Wan Chai is the busiest district for inspections on the island, and the deed of mutual covenant of a building often decides whether a flat can be licensed at all, since 60 renewals have been refused on that ground.^12,16,19

   • Guesthouse licence required for lets of fewer than 28 consecutive nights
   • Wan Chai had 2,949 inspections from 2021 to April 2024, against 1,091 in Central and Western
   • The deed of mutual covenant must not prohibit guesthouse, commercial or non-residential use
   • Hotels of 10 or more rooms pay a 3% Hotel Accommodation Tax

3. 3. Islands District, Hong Kong

   Islands District, Hong Kong SAR

   Islands District covers Lantau and the outlying islands, where much short-term accommodation is in village houses. The Ordinance has no special exclusion for home-stay lodgings, but the Office of the Licensing Authority published a village-house guide in June 2026 that allows flexible building and fire-safety solutions in rural areas.^19,21,22

   • Guesthouse licence required for lets of fewer than 28 consecutive nights, in rural areas as in town
   • 108 village houses in the New Territories and outlying islands held guesthouse licences on 31 May 2025
   • Village houses built before 1961 may offer alternative structural and fire-safety proposals
   • 1,740 inspections in Islands District from 2021 to April 2024

Applies to every overnight lodging business

The national hotel measure covers any business taking in travellers overnight, whether run by a sole trader or a partnership, full-time or seasonally. Local homestay measures then decide how small homestays are registered.¹ Applies to: mainland · In force since March 29, 2022

Register every guest's ID

Hosts must check each guest's identity document and record the required details, and report overseas guests to the local police within 24 hours.¹ Applies to: mainland · In force since March 29, 2022

Foreign guests outside hotels register within 24 hours

A foreigner staying in a home rather than a hotel must be registered with the local police within 24 hours of arrival, by the guest or by the person hosting them.³ Applies to: mainland

Beijing: police responsibility pledge

The operator must sign a public-security responsibility pledge (治安责任保证书) with the local police station before offering short lets.⁷ Applies to: Beijing · In force since February 1, 2021

Shanghai: police pledge and notice to the neighbourhood

The provider signs a public-security responsibility pledge with the local police station and gives written notice to the residents' committee, owners' committee and property manager.⁸ Applies to: Shanghai · In force since December 30, 2021

Guangdong: at most 14 rooms per building

A homestay building may have no more than 14 rooms; larger premises taking in travellers are managed under the hotel rules instead.¹⁰ Applies to: Guangdong · In force since September 1, 2019

Guangdong: operator carries fire-safety responsibility

The operator is responsible for work and fire safety, with written safety rules and an emergency plan.¹⁰ Applies to: Guangdong · In force since September 1, 2019

Hong Kong: stays under 28 consecutive nights are covered

The Ordinance covers any premises offering sleeping accommodation for a fee for a period of fewer than 28 consecutive days.¹³ Applies to: Hong Kong

Hong Kong: local consultation

Unless the town plan already permits the use, the Authority must confirm that a consultation of affected local residents has taken place before it issues or renews a licence.^12,19 Applies to: Hong Kong · In force since December 1, 2020

Hong Kong: building and fire standards

The premises and any alteration works must generally comply with the Buildings Ordinance and the Fire Services Ordinance.¹⁵ Applies to: Hong Kong

Hong Kong: HK$10 million liability insurance

Every licensed hotel or guesthouse must carry third-party risks insurance of at least HK$10 million per event.¹⁵ Applies to: Hong Kong

Hong Kong: 24-hour manned counter

A general-category guesthouse needs a 24-hour manned counter unless the Authority accepts alternative measures.¹⁵ Applies to: Hong Kong

Hong Kong: owners and tenants are liable

If premises are used as an unlicensed hotel or guesthouse, the owners and tenants with exclusive occupancy are criminally liable under a strict-liability offence; guests are not.^12,19 Applies to: Hong Kong · In force since December 1, 2020

What the host still handles

• Mainland: a business licence (营业执照) from the market regulator and the special-trade licence from the local public security bureau, then VAT filing with the tax bureau
• Hong Kong: business registration with the Inland Revenue Department within one month of starting business (HK$2,350 for a one-year certificate in 2026/27)
• Hong Kong: a quarterly Hotel Accommodation Tax return, due within 14 days after each quarter ends, for hotels and guesthouses of 10 or more rooms^{5,11,16,17,18,24}

• Hong Kong: operating an unlicensed hotel or guesthouse carries a fine of up to HK$500,000 and imprisonment of up to 3 years.¹²
• Hong Kong: a further fine of HK$20,000 can be imposed for each day the offence continues.²⁰
• Hong Kong: fines imposed on unlicensed operators between 2021 and April 2024 ranged from HK$1,500 to HK$30,000.¹⁹
• Hong Kong: on a second conviction within 16 months for the same premises, the court may order the premises closed for 6 months.¹²
• Mainland: opening a hotel without the special-trade licence can bring a police warning or a fine of up to RMB 200, and unregistered businesses are dealt with together with the market regulator.¹
• Mainland: since 1 January 2026, failing to register guests' names and ID details, or housing someone with no ID, is fined RMB 500 to 1,000 for the people responsible (a warning or up to RMB 500 for minor cases).⁴
• Mainland: a homeowner who rents to someone with no ID, or does not register the tenant's details, is fined RMB 500 to 1,000.⁴
• Mainland: a foreigner staying outside a hotel who is not registered with the police receives a warning and may be fined up to RMB 2,000.⁶
• Guangdong: a false or missing homestay registration, if not corrected in time, is fined RMB 1,000 to 5,000 for a business and RMB 500 to 1,000 for an individual.¹⁰

1. December 31, 2027 Upcoming
   Reduced VAT rate for small-scale taxpayers is scheduled to end

   The cut of the simplified VAT rate from 3% to 1% and the RMB 100,000 monthly threshold are set to run until 31 December 2027.¹¹

2. June 29, 2026
   Hong Kong publishes guides for village-house guesthouses

   The Office of the Licensing Authority released a guide to guesthouse licences for village houses and an enhanced guide for holiday camps, allowing flexible building and fire-safety solutions in rural areas.²²

3. June 1, 2026 Not in force
   Shanghai consults on a new short-term housing notice

   Four Shanghai bodies published a draft notice on strengthening the management of short-term rental housing for public comment until 30 June 2026.⁹

4. January 1, 2026
   Revised Public Security Administration Punishments Law takes effect

   The revised law, adopted on 27 June 2025, sets fines for hotel businesses and homeowners who fail to register guests' or tenants' ID details.⁴

5. January 1, 2026
   Value-Added Tax Law takes effect

   The Value-Added Tax Law replaced the interim VAT regulations, keeping the 6% rate for services and the 3% simplified rate for small-scale taxpayers, which is cut to 1% until December 31, 2027.^5,11

6. January 1, 2025
   Hong Kong Hotel Accommodation Tax resumes at 3%

   Collection of the Hotel Accommodation Tax resumed at 3% of the accommodation charge, after a rate of 0% since July 2008.¹⁶

7. July 30, 2022
   Airbnb suspends mainland China homes and Experiences

   Airbnb announced on 24 May 2022 that it would stop supporting homes and Experiences of hosts in mainland China from 30 July 2022 and focus on outbound travel.²⁴

Estimate what a home could earn

1. 1. 旅馆业治安管理办法 (Hotel Public Security Administration Measures), as revised 2022-03-29 · Ministry of Justice, National Administrative Regulations Database
2. 2. 中华人民共和国民法典 (Civil Code), Article 279 · Ministry of Justice
3. 3. 中华人民共和国出境入境管理法 (Exit and Entry Administration Law), Article 39 · National Immigration Administration
4. 4. 中华人民共和国治安管理处罚法 (Public Security Administration Punishments Law, revised 2025-06-27, in force 2026-01-01) · Yangcheng County Government
5. 5. 中华人民共和国增值税法 (Value-Added Tax Law) · State Taxation Administration, Shanghai Tax Bureau
6. 6. 外国人申报住宿登记 (Registration of foreigners' accommodation) · Fujian Provincial Public Security Department
7. 7. 关于规范管理短租住房的通知 (Notice on regulating short-term rental housing) · Beijing Municipal People's Government
8. 8. 关于规范本市房屋短租管理的若干规定 (Provisions on regulating short-term housing rentals) · Shanghai Administrative Normative Documents Database
9. 9. 关于《关于加强本市短租住房管理的通知（征求意见稿）》征求意见的公告 (draft notice for comment) · Shanghai Municipal Housing Administration Bureau
10. 10. 广东省民宿管理暂行办法 (Guangdong Provisional Measures on Homestays) · Guangdong Provincial People's Government
11. 11. 财政部 税务总局关于增值税法施行后增值税优惠政策衔接事项的公告 (Announcement 2026 No. 10) · State Taxation Administration
12. 12. Office of the Licensing Authority: Hotels / Guesthouses FAQs · Home Affairs Department, Hong Kong
13. 13. Home Affairs Department: Hotels & Guesthouses · Home Affairs Department, Hong Kong
14. 14. Office of the Licensing Authority: Hotels / Guesthouses fees · Home Affairs Department, Hong Kong
15. 15. A Guide to Licence Application under the Hotel and Guesthouse Accommodation Ordinance · Office of the Licensing Authority, Hong Kong
16. 16. FAQ on Hotel Accommodation Tax · Inland Revenue Department, Hong Kong
17. 17. Business Registration Fee and Levy Table · Inland Revenue Department, Hong Kong
18. 18. Business required to be registered and application for business registration · Inland Revenue Department, Hong Kong
19. 19. LCQ7: Regulation of guesthouse licences (19 June 2024) · Hong Kong Government Information Services
20. 20. OLA steps up enforcement actions against unlicensed hotels/guesthouses before Chinese New Year (17 January 2025) · Hong Kong Government Information Services
21. 21. LCQ3: Promoting development of home-stay lodgings (2 July 2025) · Hong Kong Government Information Services
22. 22. Home Affairs Department publishes two guides for running holiday camps and home-stay lodgings in rural areas (29 June 2026) · Hong Kong Government Information Services
23. 23. Responsible hosting in Hong Kong (SAR) · Airbnb Help Center
24. 24. Airbnb to shut domestic business in China from July 30 · Reuters