State Airbnb laws2026 26 sources cited

Delhi Short-Term Rental Laws & Hotel Tax (2026)

Source: AirROI Reviewed by , Founder @ AirROI Updated

From 14 official sources, 5 Airbnb help pages and 6 news reports, checked October 17, 2026. Not legal advice.

The short answer

Delhi Airbnb Laws in Brief

At a glance

Delhi Short-Term Rental Laws at a Glance

State licence required
Yes
Latest rule change
Aug 25, 2026

The laws in brief

The rules a Delhi host meets first, each linked to the ordinance, statute or official page it comes from. Details and exceptions follow below.

Delhi Short-Term Rental Laws at a Glance
TopicRule
PermitGuest and lodging houses need a Delhi Police licence3,7,15
Who can hostB&B owner must live on site4,15
WhereThe B&B Act excludes hotels and guest houses4
Building rulesTenants need a registered Special Power of Attorney5
GuestsTwo-thirds of the bedrooms, at most five double rooms4
SafetyCCTV in public areas6
NeighboursNo activity that harms neighbours4

Your home

Can You Host an Airbnb in Delhi? It Depends on the Home

Whether you can host in Delhi turns on whose home it is and whether you live there.

Spare rooms in your own home while you live there

Allowed with conditions

A whole home you own but do not live in

Allowed with conditions

A rented flat you sublet

Allowed with conditions

A flat in a cooperative housing society

Allowed with conditions

A guest house or lodging house

Allowed with conditions

Permit

Do You Need a Licence for Airbnb in Delhi?

Yes. Delhi hosts need the Delhi Police lodging licence for guest and lodging houses; optional Bed and Breakfast registration for owner-occupied homes from Licensing Unit, Delhi Police (lodging, boarding and guest houses); Department of Tourism, Government of NCT of Delhi (B&B registration). It costs ₹5,000.4,5,7,8,15

Who needs it
Issued by
Valid for
Processing
Platform checks

Fees

Fees
FeeAmount
B&B registration, Gold categoryThe Department of Tourism charges INR 5,000 to register a Gold-category B&B, paid online or by demand draft.₹5,000
B&B registration, Silver categoryThe Department of Tourism charges INR 3,000 to register a Silver-category B&B.₹3,000
Delhi Police lodging licence (grant or renewal)Delhi Police charges INR 60 for the grant or renewal of a lodging licence, payable once the licence is approved. The municipal, fire and pollution-control clearances carry their own fees.₹60
MCD health trade licence: one-time registration, lodging or boarding house up to 20 bedsIn the Municipal Corporation of Delhi (MCD) area a lodging or boarding house of up to 20 beds pays INR 10,000 to register, for FY 2025-28.₹10,000
MCD health trade licence: annual fee, lodging or boarding house up to 20 bedsThe annual MCD health trade licence fee for a lodging or boarding house of up to 20 beds is INR 23,000 for FY 2025-28, after a 15% rise on 1 April 2025.₹23,000
Guest-house approval by the Department of Tourism (optional)The voluntary guest-house approval scheme charges INR 5,000 for approval and for renewal.₹5,000

Who qualifies

  • B&B route: the premises must be purely residential and the owner (or a person the owner authorises to manage it) must physically live there with their family.
  • B&B route: the owner may let at most two-thirds of the bedrooms, with at least one and at most five double bedrooms, each with an attached bathroom.
  • B&B route: a tenant or any applicant who is not the sole legal owner needs a Special Power of Attorney registered with the Sub-Registrar for at least four years.
  • B&B route: the application needs a police verification report in the prescribed format (Form-B), a layout plan of all floors, proof of ownership and a family background note.
  • Hotels, motels, guest houses, boarding houses and lodging houses fall outside the B&B Act and take the Delhi Police licence route instead.

How to apply

  1. B&B route: confirm with the Department of Tourism that fresh B&B applications are being accepted, because the B&B Act is being repealed on a date still to be notified.
  2. B&B route: apply on the Department of Tourism's Bed and Breakfast portal, choose Gold or Silver and pay the fee online (a demand draft must reach the office within two working days).
  3. B&B route: upload the mandatory documents (police verification report in Form-B, ownership proof, layout plan, proof of residence, self declaration); the premises is inspected once the file is complete.
  4. Guest or lodging house: apply on the unified licensing portal for the Delhi Police licence; the same application collects the clearances of the MCD or NDMC, the Delhi Fire Service and the Delhi Pollution Control Committee (DPCC).
  5. Do not open to guests until the Delhi Police licence is granted.

Applications go through the official application page .

Permit rules

B&B registration is recommended, not compulsory
Guest and lodging houses need a Delhi Police licence
No guests before the licence is granted
One application, 49-day decision, three-year licence
B&B certificate lasts three years
A registered B&B needs no separate lodging licence
Optional Tourism Department approval for guest houses
MCD health trade licence for lodging and guest houses
NDMC area: licence from the NDMC Chairperson

Who can host

What Delhi Cities and Counties Can and Can't Regulate

B&B owner must live on site
The B&B Act excludes hotels and guest houses
Tenants need a registered Special Power of Attorney
Housing society and lease rules

Local rules

Local Rules in Delhi's 3 Largest Airbnb Markets

A state licence doesn't replace local rules. Cities and counties still set registration, occupancy, parking and safety requirements. These are Delhi's largest markets by active Airbnb listings, with the share of each market's listings that display a registration or licence number.

  1. 1. New Delhi

    NCT of Delhi

  2. 2. Delhi

    NCT of Delhi

  3. 3. Dwarka

    NCT of Delhi

Taxes

Delhi Short-Term Rental Taxes

GST of 5% on stays up to INR 7,500 a night and 18% above, charged on the nightly price and cleaning fee.

Delhi Short-Term Rental Taxes
TaxRateCollected by
GST on accommodation up to INR 7,500 a night 5% of the accommodation charge including any cleaning fee, without input tax credit5%12,13,17,18Airbnb
GST on accommodation above INR 7,500 a night 18% of the accommodation charge including any cleaning fee18%17Airbnb

What the host still handles

Operating rules

Operating Rules for Delhi Short-Term Rentals

Two-thirds of the bedrooms, at most five double rooms
A B&B must look like an ordinary home
No activity that harms neighbours
Guest register and fortnightly police reports
A registered B&B is treated as residential
Approved guest houses have at least six rooms
CCTV in public areas
No fire certificate above four floors
Report foreign guests on Form C
B&B Act repeal awaits a start date
Existing B&B registrations continue

Fines

How to Avoid Airbnb Fines in Delhi

Fines in Delhi fall on hosting without the approvals described above, or outside the rules. With them in hand and the rules followed, none of the fines below apply.

Changes

What's Changed in Delhi's Airbnb Rules

No change was scheduled when the rules were checked on October 17, 2026; the most recent are listed first.

  1. August 25, 2026
    Delhi enacts repeal of the Bed and Breakfast Establishments Act
  2. August 11, 2026
    Fresh B&B registrations to pause during the transition
  3. June 3, 2026
    City-wide inspection of B&Bs and guest houses after the Malviya Nagar fire
  4. May 26, 2026 Not in force
    Draft Delhi Bed and Breakfast Policy, 2026
  5. January 21, 2026
    NDMC to treat FSSAI registration as a deemed health trade licence
  6. September 22, 2025
    GST on hotel stays up to INR 7,500 cut from 12% to 5%
  7. April 1, 2025
    MCD health trade licence fees rise 15%
  8. February 28, 2023
    Unified licensing portal for lodging and eating houses

Earnings

What Could a Short-Term Rental in Delhi Earn?

The rules shape the numbers: a licence that costs ₹23,000 a year and taxes of 5% that Airbnb adds to guests' bills. For a specific address, the Airbnb income calculator estimates revenue, occupancy and nightly rate from comparable listings, so you can test the numbers before applying.

Estimate what a home could earn

FAQ

Delhi Short-Term Rental Laws: Frequently Asked Questions

Is Airbnb legal in Delhi?

Yes. Delhi's B&B Act provides for registering owner-occupied homes as B&Bs, which Airbnb's Delhi guidance calls recommended, and lodging houses and guest houses need a Delhi Police licence before they open.7,15

Do I need a permit or licence for Airbnb in Delhi?

A lodging house, boarding house or guest house must hold a Delhi Police licence. An owner who lives in the home may register as a B&B instead, which is recommended rather than compulsory.7,15

How much does B&B registration cost in Delhi?

INR 5,000 for the Gold category and INR 3,000 for the Silver category, paid online or by demand draft; the Department of Tourism aims to decide within 30 days.5

How much is the Delhi Police licence for a guest house?

Delhi Police charges INR 60 for the grant or renewal of the licence. In the MCD area a lodging or boarding house of up to 20 beds also pays INR 10,000 to register and INR 23,000 a year for the health trade licence in FY 2025-28.7,9

Can I rent a home I don't live in on Airbnb in Delhi?

Not as a B&B, because the owner or a person the owner authorises must physically live in the home. A whole home let to guests is outside the B&B Act, and one run as a lodging house or guest house needs a Delhi Police licence.4,7,15

How many rooms can a Delhi B&B let?

At most two-thirds of the bedrooms, with a maximum of five double bedrooms. Guest houses seeking optional Tourism Department approval need at least six lettable rooms.4,6

Does Airbnb collect hotel tax in Delhi?

Airbnb collects GST from guests: 5% on stays up to INR 7,500 a night and 18% above, charged on the nightly price and cleaning fee. Hosts above the INR 20 lakh turnover threshold remit it themselves, net of tax collected at source.12,17

Is there a separate tourist or luxury tax in Delhi?

Airbnb's India tax page lists GST as the only tax added to a reservation, and the B&B Act exempts a registered B&B from the Delhi luxury tax and VAT.4,17

What is the fine for hosting without a licence in Delhi?

Running a lodging house without a Delhi Police licence carries a fine of up to INR 50 on conviction and a court order to close until a licence is obtained. In the first week of June 2026 the MCD also reported sealing 114 properties for unauthorised construction.16,24

Is Delhi's Bed and Breakfast Act being repealed?

Yes. The Delhi Bed and Breakfast Establishments (Repeal) Act, 2026 was published on 25 August 2026 and takes effect on a date the government will notify; registrations already granted continue.1

Do I have to report foreign guests in Delhi?

Yes. Anyone who hosts a foreign guest for payment, even for a few hours, must submit Form C after registering with the FRRO.20

Can I list a rented flat or a flat in a housing society?

A tenant applying for B&B registration needs a Special Power of Attorney from the owner, registered for at least four years. Check the society's bylaws and the lease for any ban on subletting or hosting.5,19

Method

How These Rules Were Checked

Each rule on this page was checked in October 2026 against the official source cited beside it: the ordinance or statute, the permit office's own pages and the tax authority. Airbnb's help pages are cited on their own only for what Airbnb itself does, such as the taxes it collects and the permit checks it runs, and otherwise only beside an official source; news reports only for when a change was announced. Rules that could not be confirmed on an official page are left out. Pages on tourism.delhi.gov.in, degs.org.in, delhipolicelicensing.gov.in and lg.delhi.gov.in were read from Internet Archive copies (2023 to 2026), and the 2007 B&B Act was read in a browser on Indian Kanoon.

Rules change with council votes, court rulings and new state laws, so the page is rechecked every three months and whenever a scheduled change takes effect. It summarizes the rules for information and is not legal advice; the state agency and your city or county has the final word on any application.

Sources

Sources

Each rule above links to the source it comes from. Official ordinances, statutes and government pages come first, then Airbnb's own help pages.

  1. 1. The Delhi Bed and Breakfast Establishments (Repeal) Act, 2026 (Delhi Act No. 08 of 2026), Delhi Gazette Extraordinary, 25 August 2026 · Government of NCT of Delhi (copy hosted by PRS Legislative Research)
  2. 2. The New Delhi Municipal Council Act, 1994, section 331 (eating houses, lodging houses and hotels not to be kept without licence) · New Delhi Municipal Council
  3. 3. The Delhi Police Act, 1978 · India Code, Government of India
  4. 4. The National Capital Territory of Delhi (Incredible India) Bed and Breakfast Establishments (Registration and Regulation) Act, 2007 (Delhi Act 11 of 2007), as amended to 9 August 2021 · Government of NCT of Delhi (text via Indian Kanoon)
  5. 5. Bed and Breakfast Scheme: documents and fees for registration · Department of Tourism, Government of NCT of Delhi (Delhi eGovernance Society portal)
  6. 6. Guidelines for Approval of Guest Houses (revised December 2009) · Department of Tourism, Government of NCT of Delhi
  7. 7. Hotel / Guest House licence: process and frequently asked questions · Licensing Unit, Delhi Police
  8. 8. Lt. Governor Launches Modified Unified Portal For Licensing of Eating, Lodging And Boarding Establishments in Delhi · Office of the Lieutenant Governor, Delhi
  9. 9. Office order: Health Trade License fee structure for FY 2025-28 (28 March 2025) · Public Health Department, Municipal Corporation of Delhi
  10. 10. Health Trade License (HTL) citizen portal · Municipal Corporation of Delhi
  11. 11. Citizen Charter: Health Trade License · Municipal Corporation of Delhi
  12. 12. FAQs-2 on the decisions of the 56th GST Council · Press Information Bureau, Government of India
  13. 13. Recommendations of the 56th Meeting of the GST Council (press release) · GST Council, Government of India
  14. 14. Zones · Municipal Corporation of Delhi
  15. 15. Delhi: hosting rules · Airbnb Help Centre
  16. 16. Delhi Police Act, 1978, section 112: penalty for not obtaining licence in respect of a place of public entertainment · Advocatekhoj bare act library (text of the Act)
  17. 17. Tax collection and remittance by Airbnb in India · Airbnb Help Centre
  18. 18. Guidance on Goods and Services Tax (GST) for India hosts · Airbnb Help Centre
  19. 19. Responsible hosting in India · Airbnb Help Centre
  20. 20. Guidance on Foreigner Registration (FRRO) Process for hosts in India · Airbnb Help Centre
  21. 21. Months after fire killed 21, Delhi to rework rules for bed-and-breakfasts · The Indian Express, 11 August 2026
  22. 22. Delhi govt repeals 2007 B&B Act, plans new policy for greater flexibility · ETGovernment, 12 August 2026
  23. 23. Sood visits Malviya Nagar fire site · The Pioneer, 4 June 2026
  24. 24. MCD demolishes 94 properties, seals 114 in Delhi after hotel fire kills 21 · The Patriot (PTI), 7 June 2026
  25. 25. Delhi: NDMC ends need for separate health trade licences · Hindustan Times, 22 January 2026
  26. 26. Delhi Assembly repeals B&B law; new policy to allow deemed approval within seven days · The Hindu, 12 August 2026