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

Permit required

Yes

Taxes on a stay

None

Fine for hosting without a permit

₱50,000

Latest rule change

Jun 26, 2026

The rules in brief

Who needs it

Anyone operating an accommodation establishment for tourists: private homes used for homestay, vacation homes, condotels and individual condominium units rented to guests. The mayor's permit applies to every business in the locality.^5,6,16,17

Issued by

Department of Tourism regional office (accreditation); city or municipal Business Permits and Licensing Office (mayor's permit)

Valid for

Basic accreditation is valid for 1 year, Regular for 2 years and Premium for 3 years. Accommodation accreditations expire on 31 October, and renewal opens on 1 August. The mayor's permit must be renewed every year and sent to the DOT.

On listings

The number must appear on every listing

Platform checks

Airbnb's Philippines help page lists the DOT documents hosts need but does not describe a listing-level check. Accredited hosts must show the DOT seal and accreditation number in online advertisements.

Fees

Who qualifies

• A valid mayor's or business permit, which the DOT treats as a continuing annual requirement.
• Homestay: the guests stay with the host family in the same house; proof of homestay training within the last 2 years.
• Mabuhay accommodation (vacation homes, guest houses, inns, bed and breakfasts): comprehensive general liability insurance of at least PHP 100,000 (Basic), PHP 200,000 (Regular) or PHP 300,000 (Premium).
• Individual condominium units: a contract with the managing company allowing the unit to be used for commercial purposes.
• A passed DOT inspection against the physical requirements for the category.

How to apply

1. 1 Create an account on the DOT Online Accreditation System and choose the category: homestay, Mabuhay accommodation or apartment hotel.
2. 2 Obtain the barangay clearance, zoning or locational clearance and the mayor's permit from the city or municipality.
3. 3 Submit the letter of intent, application form, self-assessment form, sworn statement of undertaking and the category's documents (liability insurance, homestay training, or the condominium management contract).
4. 4 Receive the DOT inspection, pay the accreditation fee at the DOT regional office and collect the certificate and, at Regular level, the sticker.

Permit rules

DOT accreditation is mandatory for primary tourism enterprises

The Tourism Act requires primary tourism enterprises, which include accommodation establishments, to obtain DOT accreditation. Accreditation is voluntary only for secondary tourism enterprises such as restaurants.^1,5

A valid mayor's or business permit is required

The DOT application asks for a valid mayor's or business permit, and the DOT treats it as a continuing requirement that must be sent to the DOT office each year.^6,17

Cities are told to issue permits only to accredited operators

The DILG has told local governments to ensure that accommodation establishments are DOT-accredited before they operate, and to issue closure orders when the DOT reports non-compliance. Enforcement varies by city.^7,21 In force since August 26, 2022

Barangay, occupancy and sanitary permits may also apply

Depending on the locality, hosts may also need a barangay clearance, occupancy permit and sanitary permit alongside the mayor's permit.¹⁷

BIR taxpayer registration before the first booking

Renting out property counts as trade or business, so the host registers with the BIR before starting; the PHP 500 annual registration fee was removed under the Ease of Paying Taxes Act.^10,18

Accredited hosts show the DOT seal and number in online ads

An accredited enterprise must display the DOT Tourism Quality Seal and its accreditation number with validity in every advertisement, including online media; a failure is fined from PHP 5,000.⁶ Applies to: accredited hosts · In force since May 31, 2023

Accommodation accreditation renews between 1 August and 31 October

Accommodation accreditations expire on 31 October; late renewal adds a 25% surcharge on the fee.⁶ Applies to: accredited hosts · In force since May 31, 2023

Airbnb does not collect lodging taxes in the Philippines

The Philippines is not among the places where Airbnb collects and remits taxes for hosts; Airbnb charges 12% VAT only on its own service fees to customers in the Philippines.^19,20

Homestays, vacation homes and condotels are covered

Airbnb's Philippines guidance says hosting may count as an accommodation establishment, a category that includes private homes used for homestay, serviced apartments and condotels.¹⁷

A homestay means guests stay with the host family

The DOT defines a homestay as guests staying with the host family in the same house. A whole home rented while the owner is away fits the Mabuhay accommodation category (which includes vacation homes) instead.⁶ Applies to: homestay hosts · In force since May 31, 2023

Mabuhay accommodation covers inns, pension houses and bed and breakfasts

The DOT lists Mabuhay accommodation (tourist inns, motels, pension houses and bed and breakfasts, among others) and homestays as accommodation categories open to accreditation.⁵

Condo units need the managing company's contract

An individual condominium unit may be accredited only with a contract with the managing company allowing the unit to be used for commercial purposes.⁶ Applies to: condominium owners · In force since May 31, 2023

Leases and building rules can bar hosting

Leases, contracts, building regulations and community rules may restrict subletting or hosting, so a host checks them before listing.¹⁷

Zoning approval and locational clearance come first

Cities check that the use fits the zoning ordinance before issuing a business permit, and Airbnb lists zoning approval, building and fire safety documents among the papers that may be needed.^3,11,17

1. 1. Makati

   Metro Manila

   Makati's zoning ordinance and revenue code apply to short-stay hosts as to any other business. A conforming locational clearance from the zoning office must come before a new business permit, and the revenue code charges an annual mayor's permit fee by establishment type.^3,4

   • Conforming locational clearance from the zoning administrator before any new business permit (Zoning Ordinance 2012-102, Sec. 55).
   • Annual mayor's permit fee: PHP 2,000 for a pension house or for 1 to 5 doors of apartment or condominium for rent; PHP 3,000 for an apartelle.
   • Residential inn, apartelle, condotel and condominium are principal uses in the high-density R-3 zones.

2. 2. Quezon City

   Metro Manila

   Quezon City treats a short-stay host as any other business: a locational clearance confirms the use complies with the zoning ordinance before the business permit, and a homeowners' no-objection or neighbours' consent may be asked for. A rented unit needs a lease that allows business use.^11,12

   • Locational clearance from the Zoning Administration Unit before the business permit; the city's service charter lists no fee for it.
   • Certificate of no objection from the homeowners' association or neighbours' consent may be required.
   • A leased premises needs a notarised contract of lease whose terms include use as a place of business.
   • One Unified Application Form covers all business permit applications.

3. 3. Baguio

   Cordillera Administrative Region

   Baguio lists city-registered accommodations, including transient houses, on its own VISITA tourism portal, with listings reviewed by the City Tourism, Culture and Arts Office. Business permits and renewals are filed and paid online through the city's eBPLS portal.^13,14

   • Hotels, inns and transient houses appear on the VISITA portal as registered listings reviewed by the City Tourism, Culture and Arts Office.
   • New business permits, renewals, business tax and real property tax are handled online through eBPLS.
   • Real property tax and other city fees are paid on the same portal, by tax declaration number.

DTI or SEC business registration

Hosts generally register the business with the Department of Trade and Industry (sole proprietors) or the Securities and Exchange Commission (companies).¹⁷

No national night cap or minimum stay; 30 nights or more is a lease

The DOT accreditation rules set no night cap or minimum stay. Lease contracts of at least 30 days fall under the Rent Control Act where the rent is within the thresholds.^6,17

Liability insurance for Mabuhay accommodations

A Mabuhay accommodation needs a comprehensive general liability policy of at least PHP 100,000 (Basic), PHP 200,000 (Regular) or PHP 300,000 (Premium).⁶ Applies to: Mabuhay accommodations · In force since May 31, 2023

Homestay inspection covers first aid, emergency light and a fire extinguisher

The DOT homestay checklist includes a first-aid or emergency kit, an emergency light or flashlight, a directory of emergency contacts and a fire extinguisher.⁶ Applies to: homestay hosts · In force since May 31, 2023

The DOT may inspect records

The DOT may access an accredited enterprise's records, including permits and the visitors' logbook, at a reasonable time of day.⁶ Applies to: accredited hosts · In force since May 31, 2023

Consumer protection and the 20% PWD discount

Hosting through Airbnb counts as a service under consumer protection law, and Airbnb flags the Magna Carta for Persons with Disability, which sets benefits such as a 20% discount, as an applicable requirement.¹⁷

Local business tax is capped by the Local Government Code

For a business subject to VAT or percentage tax and not otherwise listed, the local business tax may not exceed 2% of the previous year's gross receipts; cities may exceed the municipal maximum by up to 50%.²

What the host still handles

• BIR taxpayer registration (Certificate of Registration, BIR Form 2303) before the first booking
• Mayor's (business) permit and annual renewal with the city or municipality, after the barangay clearance
• DTI (sole proprietor) or SEC (company) business registration
• Quarterly percentage tax return (BIR Form 2551Q) by the 25th day after each quarter, or the quarterly VAT return (BIR Form 2550Q) if VAT applies^2,8,9,18,19

• An accredited Mabuhay accommodation that makes false or misleading claims faces a warning or fine up to PHP 20,000 on a first offence and revocation and/or a fine of PHP 50,000 on a third; hotels and apartment hotels face up to PHP 100,000.⁶
• Failing to show the DOT seal and accreditation number in online advertisements: a warning or PHP 5,000 on a first offence, a suspension of 3 to 6 months and/or PHP 10,000 on a second, and PHP 20,000 or revocation on a third.⁶
• Late renewal of accreditation adds a surcharge of 25% of the accreditation fee, and 50% for each further year.⁶
• Local governments are directed to issue closure orders to tourism enterprises that ignore the DOT's notice of non-compliance.⁷
• Local taxes paid late carry a surcharge of up to 25% plus interest of up to 2% a month.²

1. June 26, 2026
   DOT considers amending the Tourism Act

   DOT officials said they want to revisit the accreditation rules, including penalties that would make operating a primary tourism enterprise without accreditation illegal. No text or date has been set.²¹

2. August 18, 2025 Not in force
   House Bill 3786 would require an annual local permit for short-term rentals

   The bill, filed in the House of Representatives, would require an annual permit from the local government, limit short-term rentals to primary residences unless zoning allows otherwise, cap such use at 90 nights a year and let local governments charge fees of up to 3% of rental revenue. It has not been enacted.¹⁵

3. July 1, 2023
   Percentage tax returned to 3%

   The temporary 1% percentage tax rate ended and the rate reverted to 3% of gross quarterly receipts.⁸

4. May 31, 2023
   DOT replaces certificates of registration with accreditation

   Memorandum Circular 2023-0003 updated the Progressive Accreditation System, setting the Basic, Regular and Premium levels, the fee schedule and the fine schedule used today.⁶

5. August 26, 2022
   DILG reminds local governments to permit only DOT-accredited tourism enterprises

   An advisory reiterated DILG Memorandum Circular 2019-17: cities and municipalities must ensure accommodation establishments hold DOT accreditation before operating.⁷

Estimate what a home could earn

1. 1. Republic Act No. 9593, the Tourism Act of 2009 · Lawphil (Republic of the Philippines)
2. 2. Republic Act No. 7160, the Local Government Code of 1991 · Lawphil (Republic of the Philippines)
3. 3. Makati City Ordinance No. 2012-102, New Zoning Regulations for Makati · Sangguniang Panlungsod, City of Makati
4. 4. Makati Revenue Code, Chapter IV: Permit and Regulatory Fees · City of Makati (Makati e-BOSS)
5. 5. Online Accreditation: who may apply and the list of primary tourism enterprises · Department of Tourism
6. 6. DOT Memorandum Circular No. 2023-0003, Updated Guidelines on the Progressive Accreditation System (scanned copy) · Department of Tourism (copy on visitcentralluzon.com)
7. 7. DILG to LGUs: Issue permit to operate to tourism enterprises with DOT accreditation only · Department of the Interior and Local Government, Region IV-A
8. 8. Revenue Memorandum Circular No. 69-2023: reversion of the percentage tax rate to 3% · Bureau of Internal Revenue
9. 9. Digest of Revenue Regulations No. 13-2018: VAT and percentage tax on lease of residential units · Bureau of Internal Revenue
10. 10. Ease of Paying Taxes Act (RA 11976) flyer · Bureau of Internal Revenue
11. 11. Locational clearance for business permit (CPDO citizen's charter services) · Quezon City Government
12. 12. How to Open a Business in QC · Quezon City Government
13. 13. Baguio VISITA, the city's tourism portal · City Government of Baguio
14. 14. Baguio eBPLS portal for business permits and city payments · City Government of Baguio
15. 15. House Bill No. 3786, Short-Term Residential Rental Regulation and Housing Protection Act of 2025 (20th Congress) · House of Representatives of the Philippines
16. 16. DOT Accreditation Portal: create your accreditation account · Department of Tourism
17. 17. Responsible hosting in the Philippines · Airbnb Help Center
18. 18. Philippines host tax guide on short-term accommodations (November 2024) · Airbnb, prepared by an independent third-party firm
19. 19. Value Added Tax (VAT) and how it applies to you · Airbnb Help Center
20. 20. Areas where tax collection and remittance by Airbnb is available · Airbnb Help Center
21. 21. DOT seeks tougher accreditation rules after drowning, zipline fall in resorts · BusinessMirror
22. 22. DOT taps Agoda to entice hotels to get accreditation · BusinessMirror