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

Permit

None available

Fine for breaking the rules

Up to S$200,000

Active Airbnb listings

891

Next rule change

Dec 31, 2028

The rules in brief

Issued by

Not applicable to homes. Commercial lodging uses the Hotels Licensing Board (hotels and hostels) or URA planning permission (serviced apartments)

Platform checks

Airbnb asks every Singapore host to confirm licensing status: hotel and hostel hosts add their Hotels Licensing Board licence number, serviced-apartment hosts confirm URA authorisation, private-home hosts set a minimum stay of at least 92 consecutive nights, and HDB listings are not permitted. Listings that do not conform are removed.

Who qualifies

• Private homes and HDB flats: no route exists for stays below three months (private) or six months (HDB)
• Serviced apartment: approved by URA, managed under one ownership, no strata subdivision, rented for a minimum of seven days
• Hotel or hostel: premises with four or more rooms need a Certificate of Registration and a Hotel-keeper's licence; the hotel-keeper must be a Singapore Citizen, Permanent Resident or Employment Pass holder

How to apply

1. 1 Serviced apartment: URA approval is required; Airbnb's Singapore help page says a Qualified Person (registered architect, surveyor or professional engineer) submits a development application to URA with the owner's consent, and converting an existing development needs a change-of-use application
2. 2 Hotel or hostel: apply to the Hotels Licensing Board for a Certificate of Registration for the premises and a Hotel-keeper's licence, through GoBusiness Licensing

Permit rules

No permit or registration is available for home-sharing

URA consulted on a regulatory framework for short-term accommodation in private homes in 2018 but decided on 8 May 2019 not to proceed with it. No host licence, registration or exemption exists, and no later official source shows one being introduced.^8,12 In force since May 8, 2019

HDB flats: prior written approval is needed for any letting, and owners stay in when renting bedrooms

Flat owners must seek HDB approval before renting out a flat or bedrooms; without it the rental is unauthorised. When renting bedrooms, the owner and authorised occupiers must keep living in the flat with the tenants. The rental period is capped at three years for Singaporean or Malaysian tenants and two years where any tenant is a non-Malaysian non-citizen.^19,20 Applies to: HDB flat owners

Hotels and hostels: Hotels Licensing Board licences

Premises with four or more rooms providing accommodation as a hotel need a Certificate of Registration and a Hotel-keeper's licence. The Hotels Act defines a hotel to include a boarding house, lodging house or guest-house. URA says hotels have no minimum stay.^6,8,23 Applies to: Operators of hotels, hostels and guest-houses

Lets of three months or more need no URA registration of tenants

For private properties, owners do not have to register tenants with URA. They should check with the condominium's MCST whether its by-laws require tenants to be registered.⁹ Applies to: Private residential properties let for three months or more

Airbnb requires a 92-night minimum for private homes

Airbnb requires hosts of private residential property in Singapore to set a minimum stay of at least 92 consecutive nights, and removes listings that do not confirm their licensing status. It states that Airbnb as a platform remains legal in Singapore, depending on the property type.³³ Applies to: Airbnb hosts in Singapore

The ban covers a room in a home as well as a whole home

The Planning Act covers a dwelling house "or any part of it", and URA lists homestays and bed-and-breakfasts among the banned uses. Airbnb's Singapore page says the law is the same for an entire place, a private room or a shared room.^2,8,33 Applies to: Whole homes, private rooms and shared rooms in private residential properties · In force since May 15, 2017

Short-term letting is unauthorised development without planning permission

Using a building originally built as a dwelling house for a purpose listed in the Fourth Schedule, which includes short-term accommodation, is development under section 3(3)(d), and section 12(1) bars anyone from carrying out or permitting development without planning permission. Because the offence includes permitting it, an owner can be liable for what a tenant does.^1,2,3 Applies to: Owners, tenants and anyone who permits the use · In force since May 15, 2017

HDB flats cannot be let to tourists, and Airbnb does not allow HDB listings

HDB bars renting a flat for non-residential use such as to tourists. Airbnb says it does not permit hosting in an HDB public housing property.^19,33 Applies to: HDB flat owners

Serviced apartments: URA approval, single ownership and a seven-day minimum stay

Serviced apartments approved by URA may take stays of seven days or longer. They must be developed or managed under one ownership, and strata subdivision of serviced apartments is not allowed.^8,22,33 Applies to: Developments approved by URA as serviced apartments

Condominiums: MCST by-laws bind owners, tenants and occupiers

A condominium's management corporation can make by-laws on safety, security and behaviour by special resolution, and a lease is deemed to include the tenant's agreement to follow them. URA asks MCSTs to step up screening of visitors carrying luggage and to give URA accurate, up-to-date information promptly when it investigates suspected short-term use.^7,8,33 Applies to: Strata-titled developments (condominiums)

Tenants: check your lease before any sublet

URA says it is illegal for owners and tenants to rent out their properties for short-term accommodation. Airbnb notes that leases, contracts, condominium rules and MCST by-laws may restrict subletting, so even a three-month-plus sublet needs a lease that allows it.^8,33 Applies to: Tenants of private homes

Private homes: minimum stay of three consecutive months

All residential properties (condominiums, walk-up apartments, flats, bungalows, semi-detached and terrace houses) may not be used for short-term accommodation, defined as stays of less than three consecutive months. Since 30 June 2017 the Planning Act treats the use of a dwelling house for stays of under three consecutive months by the same person, for rent, as development that needs planning permission.^2,5,8,9,10 In force since June 30, 2017

Owners are held liable for what their tenants do

URA says owners who fail to exercise due diligence to protect their property from misuse are held responsible. The Ministry of National Development told Parliament in 2019 that owners are liable for infringements in their properties even where the tenant carried out the offending use.^8,15 Applies to: Owners who let their property to tenants

HDB flats: minimum tenancy of six months, no short-term lets

The minimum rental period for each tenant of an HDB flat or bedroom is six months per application. Short-term letting of a flat or bedroom is not allowed, and renting for non-residential use, for example to tourists, is also barred.^19,20

Occupancy cap of six unrelated persons (eight for larger homes that register)

Private residential properties smaller than 90 sq m are capped at six unrelated persons, and the cap binds tenants who sublet. From 22 January 2024 to 31 December 2028, owners of properties of at least 90 sq m can register (S$20) to allow up to eight individuals.⁹ Applies to: Private residential properties let for three months or more

What the host still handles

• GST with IRAS only if taxable turnover passes S$1 million a year (or by choice); leasing a residential property is exempt from GST
• Declare rental income, including rent from sub-letting a room, in your annual income tax return with IRAS
• A hotel or hostel needs a Hotels Licensing Board Certificate of Registration and Hotel-keeper's licence; a serviced apartment needs URA planning permission^{24,25,26,27,28,29,34}

• Providing short-term accommodation in a private home is unauthorised development under the Planning Act: a fine of up to S$200,000 per charge, plus up to S$10,000 for each further day the offence continues after conviction (section 12(4)). A repeat offender can instead be fined up to S$200,000, jailed for up to 12 months, or both.^1,17
• First-time casual hosts: URA says an individual found guilty of short-term accommodation will minimally face a fine of up to S$5,000, and recalcitrant hosts or those running several properties are taken to court. MND told Parliament this first-offence penalty is a composition fine of up to S$5,000; URA has imposed 64 composition fines since 2019, as MND reported in August 2024.^8,15,31
• Court outcomes: on 15 September 2025 URA announced that six men had been fined S$1.27 million in total for a short-term operation across 31 private units, including S$1,144,902.10 for the main operator. MND told Parliament in August 2024 that one individual was fined S$1.16 million in 2022 for misusing 14 private residential properties and another S$1.4 million in 2023 for 19.^18,31
• HDB flats: for unauthorised renting out, HDB may issue a written warning, impose a financial penalty of up to S$50,000, or compulsorily acquire the flat.^20,21
• Platform action: Airbnb removes Singapore listings that do not conform to its licensing confirmation requirements until the licensing confirmation process is complete, and a listing whose licence information is not kept accurate may be deactivated permanently.³³
• Estate agents complicit in illegal short-term letting can have their registration revoked and be debarred for a period by the Council for Estate Agencies (CEA), in addition to any URA or court penalties.¹⁴

1. December 31, 2028 Upcoming
   Temporary occupancy-cap relaxation scheduled to end

   URA says the temporary relaxation of the occupancy cap to eight individuals runs until 31 December 2028.⁹

2. January 16, 2026
   Occupancy-cap relaxation extended by two years

   HDB and URA extended the temporary relaxation of the occupancy cap for larger HDB flats and private homes until 31 December 2028.³²

3. January 22, 2024
   Occupancy cap temporarily relaxed for larger private homes

   Owners of private homes of at least 90 sq m can register (S$20) to house up to eight individuals instead of six unrelated persons; the relaxation initially ran until 31 December 2026.^9,32

4. May 8, 2019
   URA keeps the three-month minimum and drops the proposed framework

   URA said it would not proceed with the proposed regulations, keeping the three-month minimum stay, and would review only if platform operators show they will adhere to a framework. Short stays in private homes remain illegal.¹²

5. April 16, 2018 Not in force
   URA consults on a home-sharing framework

   URA launched a public consultation on a proposed regulatory framework for using private homes as short-term accommodation, open until 31 May 2018.¹¹

6. June 30, 2017
   Minimum stay cut from six months to three months

   URA lowered the minimum stay for private residential properties from six to three consecutive months with immediate effect; the Planning Act Fourth Schedule was amended by S 339/2017 the same day.^5,10

7. May 15, 2017
   Planning (Amendment) Act 2017 makes short-term accommodation a Planning Act matter

   Act 7 of 2017 brought the use of a dwelling house for stays of under six consecutive months within the Planning Act as development (Fourth Schedule, item 2) and amended the section 12 offence and penalty provisions.^1,4

8. URA consults the public on short-term stays

   URA held a public consultation on short-term stays in 2015 and has said it has consulted stakeholders since then.^10,12

9. Six-month minimum stay for private homes

   URA's own release says the six-month minimum stay for private residential properties had been in place since 2009, before it became a Planning Act rule in 2017.¹⁰

1. 1. Planning Act 1998, section 12: Unauthorised subdivision, development and other works · Singapore Statutes Online (Attorney-General's Chambers)
2. 2. Planning Act 1998, Fourth Schedule: Use of dwelling house constituting development (current version) · Singapore Statutes Online (Attorney-General's Chambers)
3. 3. Planning Act 1998, section 3: Meaning of "development" · Singapore Statutes Online (Attorney-General's Chambers)
4. 4. Planning Act 1998, Fourth Schedule as in force on 16 May 2017 (inserted by Act 7 of 2017 with effect from 15 May 2017; "less than 6 consecutive months") · Singapore Statutes Online (Attorney-General's Chambers)
5. 5. Planning Act 1998, Fourth Schedule as in force on 1 July 2017 (amended by S 339/2017 with effect from 30 June 2017; "less than 3 consecutive months") · Singapore Statutes Online (Attorney-General's Chambers)
6. 6. Hotels Act 1954, section 2: Interpretation ("hotel") · Singapore Statutes Online (Attorney-General's Chambers)
7. 7. Building (Strata Management) Act 2004, section 32: By-laws for common property · Singapore Statutes Online (Attorney-General's Chambers)
8. 8. Short-Term Accommodation (guidance for owners, tenants, MCSTs and visitors; last updated 15 June 2026) · Urban Redevelopment Authority (URA)
9. 9. Renting Property (minimum stay, occupancy cap; last updated 15 June 2026) · Urban Redevelopment Authority (URA)
10. 10. Revision of minimum stay duration (from six to three months) for private residential properties (press release, 30 June 2017) · Urban Redevelopment Authority (URA), archived copy
11. 11. URA launches consultation exercise on proposed regulatory framework for the use of private residential properties as short-term accommodation (press release, 16 April 2018) · Urban Redevelopment Authority (URA), archived copy
12. 12. Status quo for regulations on short-term accommodation in private residential properties (press release, 8 May 2019) · Urban Redevelopment Authority (URA), archived copy
13. 13. Written Answer by Ministry of National Development on cases of illegal short-term rentals in private properties (1 August 2017) · Ministry of National Development (MND)
14. 14. Written Answer by Ministry of National Development on short-term accommodation listings online (8 July 2019) · Ministry of National Development (MND)
15. 15. Written Answer by Ministry of National Development on cases of illegal short-term accommodation (2 September 2019) · Ministry of National Development (MND)
16. 16. Company and three senior management members face 37 charges for providing unauthorised short-term accommodation in private residential properties (press release, 25 March 2025) · Urban Redevelopment Authority (URA)
17. 17. Four companies and two individuals face 340 charges for providing unauthorised short-term accommodation at private residential properties (press release, 1 July 2025) · Urban Redevelopment Authority (URA)
18. 18. Six individuals who ran illegal short-term accommodation operation found guilty and fined over one million (press release, 15 September 2025) · Urban Redevelopment Authority (URA)
19. 19. Regulations for Renting Out a Flat · Housing & Development Board (HDB)
20. 20. Regulations for Renting Out Bedrooms · Housing & Development Board (HDB)
21. 21. Written Answer by Ministry of National Development on unauthorised renting out of HDB flat (12 September 2022) · Ministry of National Development (MND)
22. 22. Serviced Apartments (akin to Residential Use) (last updated 13 July 2026) · Urban Redevelopment Authority (URA)
23. 23. Certificate of Registration and Hotel-keeper's Licence · GoBusiness Licensing (Hotels Licensing Board)
24. 24. Income from property rented out · Inland Revenue Authority of Singapore (IRAS)
25. 25. Do I need to register for GST · Inland Revenue Authority of Singapore (IRAS)
26. 26. Goods and Services Tax (GST): What it is and how it works · Inland Revenue Authority of Singapore (IRAS)
27. 27. GST: Real estate · Inland Revenue Authority of Singapore (IRAS)
28. 28. Individual Income Tax rates · Inland Revenue Authority of Singapore (IRAS)
29. 29. Property Tax Rates and Sample Calculations · Inland Revenue Authority of Singapore (IRAS)
30. 30. Written Answer by Ministry of National Development on illegal short-term rentals (12 January 2026) · Ministry of National Development (MND)
31. 31. Written Answer by Ministry of National Development on infringements of Planning Act 1998 relating to letting out of short-term accommodation (August 2024) · Ministry of National Development (MND)
32. 32. Extension of temporary relaxation of occupancy cap for rental of HDB flats and private residential properties until 31 December 2028 (press release, 16 January 2026) · Urban Redevelopment Authority (URA)
33. 33. Responsible hosting in Singapore · Airbnb Help Center
34. 34. Singapore: Tax considerations for hosts (November 2025, prepared for Airbnb by an independent law firm) · Airbnb