National Airbnb rules2026 19 sources cited

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

Airbnb-style short stays are legal in Taiwan only with a minsu registration (rural or tourist areas, up to 8 rooms) or a hotel licence; hosting without one risks fines up to NT$2,000,000 and a closure order.^2,6,13

Source: AirROI Reviewed by Jun Zhou, Founder @ AirROI Updated November 4, 2026

From 17 official sources and 2 Airbnb help pages, checked October 17, 2026. Not legal advice.

The short answer

Taiwan Airbnb Rules in Brief

Stays by the day or week need a hotel licence; a minsu registration is the only home-based option (Tourism Development Act, Articles 2 and 25).
Minsu are allowed only on non-urban land and in listed urban areas, with up to 8 rooms and 240 m² (15 rooms and 400 m² in some areas).
Government fees for a minsu are NT$3,000 (NT$1,000 certificate and NT$2,000 sign), and liability insurance is required.
Hosting without a licence: fines of NT$100,000 to NT$2,000,000 and a closure order. Airbnb collects 5% VAT on Taiwan bookings.

At a glance

Taiwan Airbnb Rules at a Glance

Registration required: Yes
Taxes on a stay: 5%
Fine for hosting without a permit: Up to NT$2,000,000
Latest rule change: Apr 2, 2025

The rules in brief

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

Taiwan Airbnb Rules at a Glance
Topic	Rule
Permit	Minsu need a registration certificate^1,2
Who can host	The operator must use the building and run one minsu²
Where	Minsu are allowed only in listed areas^2,19
Building rules	No minsu in apartment complexes²
Minimum stay	Stays of 30 days or longer^1,19
Guests	Up to 8 rooms and 240 m²^2,6
Listing display	Listings must show the registration number²
Platforms	Advertising an unlicensed business is an offence^1,13,19
Safety	Fire equipment²
Insurance	Liability insurance is required²

Your home

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

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

Your own flat or apartment in a city, rented by the night

Not allowed

Flats in apartment complexes cannot be registered as minsu and most urban areas are outside the permitted zones, so a by-the-night rental needs a hotel licence for the whole building. Without one the fine is NT$100,000 to NT$2,000,000 and a closure order.^1,2,13

A house or spare rooms you live in, on non-urban land or in a tourist, remote or island area

Allowed with conditions

Allowed with a minsu registration: up to 8 rooms and 240 m² (15 and 400 m² in some areas), you must use the building and run it yourself, and you need liability insurance and the local government's approval.²

A second home or investment property you do not live in

Not allowed

A minsu must be run by the person who actually uses the building, so an absentee owner cannot register one. Short stays would need a hotel licence.^1,2

An old-town heritage building inside a designated tourist area

Allowed with conditions

Heritage buildings and designated tourist areas inside cities can be registered as minsu. Tainan opened parts of its old town this way in 2016 when the Twin Cities Tourist Area was designated.^2,16

Stays of 30 nights or longer

Allowed with conditions

The lodging licences cover stays by the day or week. Airbnb's Taiwan guidance says stays of 30 days or longer fall under the Rental Housing Market Development and Regulation Act.^1,19

Permit

Do You Need a Permit for Airbnb in Taiwan?

Yes. Short-term rental hosts in Taiwan need the Minsu registration certificate and minsu sign from city or county government where the home is located (for example the Taipei City Department of Information and Tourism). It costs NT$3,000 in the first year (Government fees come to NT$3,000 on registration (NT$1,000 certificate and NT$2,000 sign); the Regulations set no annual fee. Liability insurance premiums, any commercial registration and building or fire upgrades are extra.) and NT$0 a year to renew.^2,6,13

Who needs it: Anyone offering rooms in their home to travellers as a homestay. Lodging by the day or week without it is treated as unlicensed hotel business.^2,6,13
Issued by: The city or county government where the home is located (for example the Taipei City Department of Information and Tourism)
Valid for: The Regulations set no expiry date or renewal cycle for the certificate. It ends only if the local government cancels or revokes it (false documents, loss of the right to use the building, breach of the residence rules, or an illegal building) or the operator surrenders it (Articles 18, 19 and 38).
On listings: The number must appear on every listing
Platform checks: The Regulations require any online accommodation advertisement to state the minsu registration number (Article 31). Taipei's tourism bureau stated in May 2025 that some overseas booking platforms still do not restrict listings of illegal lodging, and points guests to the Taiwan Stay website (臺灣旅宿網) to check that a minsu or hotel is registered.

Fees

Fees
Fee	Amount	When
Registration certificate (民宿登記證)Paid on first registration, and again for a change of details or a replacement certificate.	NT$1,000	one-time
Minsu sign (民宿專用標識牌)Paid on first registration, and again for a replacement sign.	NT$2,000	one-time

Who qualifies

Location: non-urban land, or an urban planning area that is a scenic area, tourist area, Indigenous area, remote area, outlying island, licensed leisure farm or leisure agriculture zone, protected heritage area or an area of cultural or historical character; national park areas also qualify (Regulations, Article 3).
Building: residential use only, with the operator a natural person who actually uses the building and runs one minsu (Article 8).
Not in an apartment complex (集合住宅) unless the whole building within a housing community is registered with the owners' meeting's consent; guest rooms may not be in a basement, with two exceptions (Article 8).
Size: at most 8 rooms and 240 m² of guest floor area, or 15 rooms and 400 m² in Indigenous areas, licensed leisure farms, leisure agriculture zones, tourist areas, remote areas and outlying islands (Article 4).
Not eligible: people without full legal capacity, people with listed criminal convictions, and anyone whose minsu registration was revoked within the last three years (Article 9).

How to apply

Confirm with the city or county tourism office and the land-use zoning office that the address is in a permitted area (Article 3).
Gather the Article 11 documents: application form, land-use zoning certificate (urban land), proof of consent to use the land and the building (not needed for owners), building use licence or proof of a lawful pre-regulation building, liability insurance contract, photos of the outside, inside, rooms and bathrooms, and anything else the local government asks for.
File with the local competent authority and pay the fees; the authority may inspect with health, fire, building and agriculture offices (Article 15).
Collect the certificate and sign, then display the certificate and room layout in the entrance hall and the sign on the outside of the building (Article 27).

Applications go through the official application page .

Permit rules

Short stays are a hotel business: Providing lodging by the day or week to unspecified people for a fee is a hotel business (旅館業) under the Tourism Development Act and needs a hotel licence, unless the home is registered as a minsu.^1,13
Minsu need a registration certificate: A minsu operator must apply to the local government, receive the registration certificate and the minsu sign, and only then may operate.^1,2
Hotel licence route: A hotel needs company or commercial registration, a registration certificate from the local government, proof of approved building use, and a fixed business premises that is not shared with another lodging business.⁵
Listings must show the registration number: Any accommodation advertisement placed in print, broadcast, electronic or internet media must state the minsu registration certificate number.²
Display the certificate and sign: The registration certificate and room layout go in the entrance hall, and the minsu sign goes on the outside of the building where it is easy to see.²
Advertising an unlicensed business is an offence: Posting an online listing for lodging that has no hotel licence or minsu registration is a separate offence, with a fine of NT$100,000 to NT$1,500,000 and an order to remove the listing. Airbnb states that unlicensed home sharing is deemed unlicensed hotel or minsu operation and is prohibited.^1,13,19

Who can host

Who Can Host an Airbnb in Taiwan, and Where

Minsu are home-based side businesses: The Act defines a minsu as lodging in a home the operator uses or owns, run as a family side business with a focus on local experience.¹
The operator must use the building and run one minsu: A minsu must be run by the natural person who actually uses the building, and each person may run only one. An absentee owner cannot register a minsu.²
The building must be residential: Registration is limited to buildings with residential use. In the areas that allow larger minsu, the owner of a farmhouse and its land may use the farmhouse.²
Minsu are allowed only in listed areas: Minsu may be set up only on non-urban land, in a national park area, or inside an urban planning area that is a scenic area, tourist area, Indigenous area, remote area, outlying island, licensed leisure farm or leisure agriculture zone, protected heritage area or area of historical character. Land-use laws still apply.^2,19
Local governments decide what counts as remote: The city or county decides which areas are remote areas and reports the decision to the Ministry of Transportation and Communications, so the permitted area differs between localities.²
No minsu in apartment complexes: A minsu may not be set up in an apartment complex (集合住宅), unless the whole building inside a housing community is registered and the owners' meeting has consented. The local government can attach a condition allowing it to withdraw the registration.²

Local rules

Local Rules in Taiwan's 7 Largest Airbnb Markets

National law sets the floor, and local governments add their own limits on top: zones, days of the week, notice to neighbours and local taxes. These are Taiwan's largest Airbnb markets, with the share of each market's listings that display a registration or licence number where AirROI has the data.

1. Taipei
Taipei City
Taipei City allows minsu only in Yangmingshan National Park, farmhouses in licensed leisure farms or leisure agriculture zones, and heritage or historic-character areas, and had one registered minsu in September 2026. The Department of Information and Tourism fines unlicensed short-term rentals, including listings on Airbnb, and pays reporters 15% of fines of NT$100,000 or more.^7,8,13,14,15
- One registered minsu (5 rooms) in the city, September 2026
- Fine of NT$100,000 to NT$2,000,000 for short stays without a hotel licence
- 275 unlicensed day-rental suites on the watch list, September 2026
- Reporter reward of 15% of the fine, up to NT$300,000 a year per reporter
2. Tainan
Tainan City
Tainan is the largest urban minsu market, with 779 registered in September 2026. The Ministry of Transportation designated parts of Anping, West Central and North districts as the Tainan Twin Cities Tourist Area on 22 September 2016, which opened old-town buildings to minsu registration. Tainan issued the most hotel-rule fine money in January to September 2026, NT$29.75 million over 130 fines.^7,8,16
- 779 registered minsu with 2,991 rooms, September 2026
- Twin Cities Tourist Area designated 22 September 2016 (parts of Anping, West Central and North districts)
- 130 unlicensed day-rental suites on the watch list, September 2026
- 130 hotel-rule fines worth NT$29.75 million, January to September 2026
3. Kaohsiung
Kaohsiung City
Kaohsiung City had 164 registered minsu in September 2026, and the second-highest number of hotel inspections in the country from January to September 2026. The national zoning limits apply: minsu are allowed only on non-urban land and in listed urban areas.^2,7,8
- 164 registered minsu with 657 rooms, September 2026
- 666 hotel inspections, January to September 2026
- 101 unlicensed day-rental suites on the watch list, September 2026
- 86 hotel-rule fines worth NT$12.685 million, January to September 2026
4. New Taipei
New Taipei City
New Taipei City had 327 registered minsu in September 2026 and the second-largest hotel-rule fine total, NT$21.75 million, from January to September 2026. The national limits apply: up to 8 rooms and 240 m², in listed areas only.^2,7,8
- 327 registered minsu with 1,141 rooms, September 2026
- 46 hotel-rule fines worth NT$21.75 million, January to September 2026
- 22 minsu fines worth NT$2.07 million, January to September 2026
- 18 unlicensed minsu on the watch list, September 2026
5. Taichung
Taichung City
Taichung City had 120 registered minsu in September 2026, far fewer than its day-rental suites, and the third-highest hotel-rule fine count from January to September 2026. Short stays in ordinary flats need a hotel licence.^7,8,13
- 120 registered minsu with 526 rooms, September 2026
- 190 unlicensed day-rental suites on the watch list, September 2026
- 129 hotel-rule fines worth NT$16.56 million, January to September 2026
6. Hengchun
Pingtung
Pingtung County, which includes Hengchun, had 1,366 registered minsu in September 2026, one of the largest counts outside the cities, and the second-highest minsu fine total, NT$2.974 million, from January to September 2026. Rural and tourist-area locations can register under the national rules.^2,7,8
- County-wide, 1,366 registered minsu with 6,320 rooms, September 2026
- 127 unlicensed minsu on the county watch list, September 2026
- 27 minsu fines worth NT$2.974 million, January to September 2026
- Up to 15 rooms and 400 m² in tourist, remote and Indigenous areas
7. Hualien City
Hualien
Hualien County had 1,709 registered minsu in September 2026 and the second-most minsu inspections in 2025, with 1,785 visits. Registered minsu in the county run under the national size limits.^7,8,17
- County-wide, 1,709 registered minsu with 7,095 rooms, September 2026
- 1,785 minsu inspections in 2025, the second-most in the country
- 14 unlicensed minsu on the county watch list, September 2026
- 17 minsu fines worth NT$1.29 million, January to September 2026

Operating rules

Operating Rules for Taiwan Short-Term Rentals

Up to 8 rooms and 240 m²: A minsu may have at most 8 guest rooms and 240 m² of total guest floor area.^2,6
Up to 15 rooms and 400 m² in some areas: In Indigenous areas, licensed leisure farms, leisure agriculture zones, tourist areas, remote areas and outlying islands a minsu may have up to 15 rooms and 400 m²; a farmhouse used as a minsu is capped at 300 m² of guest floor area.²
Local building standards come first: Minsu buildings must meet the bylaw that the city or county sets with its building authority; the national minimum standards apply only where no local bylaw exists.²
Fire equipment: Where the city or county has no bylaw of its own, every guest room, stairwell and corridor needs emergency lighting, rooms need a fire alarm system or a residential smoke alarm, and at least two fire extinguishers are required, with at least one per floor.²
Inspections: Authorities may inspect a minsu at any time, and building, fire and hygiene offices can run joint inspections. Defects that are not fixed after a deadline draw a fine of NT$30,000 to NT$300,000.^1,2
Liability insurance is required: A minsu must carry liability insurance of at least NT$2,000,000 per person for injury or death, NT$10,000,000 per incident for injury or death, NT$2,000,000 per incident for property damage and NT$24,000,000 in total for the policy period.²
Stays of 30 days or longer: The hotel licence covers lodging by the day or week. Airbnb's Taiwan guidance says that stays of 30 days or longer fall under the Rental Housing Market Development and Regulation Act instead.^1,19
Guest register: The operator must record every guest staying each day and keep the records for six months, handling the data under the Personal Data Protection Act.²
Room prices are filed with the local government: The operator sets room prices and files them with the local government; the price actually charged may not exceed the filed price.²
Twice-yearly statistics: By the end of January and the end of July the operator reports monthly occupancy, guest numbers and income for the previous six months to the local government.²
Suspensions of a month or more are reported: Pausing operations for a month or more must be reported to the local government within 15 days, for up to one year with one extension of one year.²
Tax registration: Providing lodging for a fee generally requires tax registration whatever the size. A registered minsu with 5 rooms or fewer, no more than 150 m² of guest floor area, no employees and run by the owner is exempt from registration and business tax.^9,11

Taxes

How Much Are Airbnb Taxes in Taiwan?

5% value-added tax on the listing price, collected by Airbnb at booking; Airbnb's Taiwan tax page lists no other tax that it collects.

How Much Are Airbnb Taxes in Taiwan?
Tax	Rate	Collected by
Value-added tax (營業稅) 5% of the listing price, added to the guest's total at booking	5%^9,18	Airbnb
Business tax at the small-scale assessed rate 1% of sales, assessed by the tax bureau each quarter, for hosts that must register and have monthly sales of NT$50,000 to under NT$200,000	1%^9,10	Host

Total on a stay 5% · Airbnb and the host

What the host still handles

Tax registration (稅籍登記) with the regional National Taxation Bureau, unless the registered minsu has 5 rooms or fewer, no more than 150 m² of guest floor area, no employees and is run by the owner.
The minsu registration certificate from the city or county government (see the permit section).
Commercial registration is optional for a minsu, and must be reported to the local government within six months if made (Regulations, Article 20); a hotel needs company or commercial registration (Hotel Management Rules, Article 4).^{9,10,11,12,18}

Fines

How to Avoid Airbnb Fines in Taiwan

Fines in Taiwan 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.

Running a hotel business without a hotel licence, which covers short stays sold from an ordinary home: a fine of NT$100,000 to NT$2,000,000 and an order to close.^1,13
Operating a minsu without the registration certificate: a fine of NT$100,000 to NT$1,000,000 and an order to close.¹
Posting an online or printed advertisement for lodging that has no licence or registration: a fine of NT$100,000 to NT$1,500,000 and an order to remove it, with repeat fines if it stays up.^1,13
Continuing after a closure order: repeat fines, a cut to water and electricity, sealing or forced demolition at the operator's cost, and publication of the operator's name, address and breach.¹
A registered minsu that enlarges its guest rooms without approval: a fine of NT$30,000 to NT$150,000 and a closure order for the added part.¹
A registered minsu that does not fix defects found at inspection by the deadline: a fine of NT$30,000 to NT$300,000.¹
A minsu without the required liability insurance: a fine of NT$30,000 to NT$500,000.¹

Changes

What's Changed in Taiwan's Airbnb Rules

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

April 2, 2025
Higher fines for unlicensed lodging and online advertising
An amendment to the Tourism Development Act promulgated on 2 April 2025 raised the maximum fine for running a hotel business without a licence from NT$500,000 to NT$2,000,000 and for advertising an unlicensed business online from NT$300,000 to NT$1,500,000. Operating a minsu without registration carries NT$100,000 to NT$1,000,000.^1,4,13
January 1, 2025
Business-tax threshold for lodging set at NT$50,000 a month
A Ministry of Finance order lists lodging businesses (旅宿業) with a business-tax threshold of NT$50,000 of monthly sales, in force from 1 January 2025.¹⁰
December 19, 2024
Minsu Regulations amended (Articles 8, 27 and 39)
The Ministry of Transportation and Communications amended Articles 8, 27 and 39 of the Regulations for the Management of Home Stay Facilities on 19 December 2024. Article 8 sets who may register a minsu and in what kind of building.³

Listing data

What Taiwan's Listings Show

What officials report

12,872: Registered minsu, nationwide · as of September 2026Registered minsu in Taiwan with 54,956 rooms in September 2026.⁷
1: Registered minsu, Taipei City · as of September 2026One registered minsu with 5 rooms in Taipei City in September 2026, against 779 in Tainan City and 327 in New Taipei City.⁷
532: Unlicensed minsu under watch · as of September 2026Unlicensed minsu on local governments' watch lists in September 2026.⁸
3,270: Registered hotels (旅館) · as of September 2026Licensed general hotels in September 2026.⁸
760: Unlicensed day-rental suites under watch · as of September 2026Day-rental suites listed as unlicensed hotels in September 2026, including 275 in Taipei City, 190 in Taichung City, 130 in Tainan City and 101 in Kaohsiung City.⁸
733: Fines under the hotel rules · as of September 2026Fines issued from January to September 2026 to unlicensed or non-compliant hotels, totalling NT$121.265 million.⁸
277: Fines on minsu · as of September 2026Fines issued from January to September 2026 on minsu, totalling NT$22.124 million.⁸

Earnings

What Could a Short-Term Rental in Taiwan Earn?

The rules shape the numbers: a registration that costs NT$3,000 in the first year and taxes of 5% that Airbnb adds to guests' bills. For a specific address, the short-term rental 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

Taiwan Airbnb Rules: Frequently Asked Questions

Is Airbnb legal in Taiwan?

Only for licensed lodging. Short-term rental without a hotel licence or a minsu registration counts as unlicensed hotel or minsu operation and is prohibited; registered minsu in rural and designated tourist areas are legal.^1,19

Do I need a permit to rent out my home on Airbnb in Taiwan?

Yes. A home can be rented to travellers only after the city or county government issues a minsu registration certificate and sign, or the building holds a hotel licence.^1,2,5

How much does the minsu registration cost?

The Regulations set a fee of NT$1,000 for the registration certificate and NT$2,000 for the minsu sign, NT$3,000 in all. Liability insurance, with minimum cover of NT$24,000,000 in total, is a separate cost.²

Where in Taiwan can a minsu be set up?

On non-urban land, in national park areas, and inside urban planning areas that are scenic, tourist, Indigenous, remote or outlying-island areas, licensed leisure farms or leisure agriculture zones, protected heritage areas or areas of historical character.²

Can I rent out a home I do not live in?

Not as a minsu. A minsu must be run by the natural person who actually uses the building, and each person may run only one; a home that is not lived in needs a hotel licence for short stays.^1,2

Can I list my apartment in Taipei or another big city?

Generally no. Taipei City allows minsu only in Yangmingshan National Park, farmhouses in licensed leisure farms, and heritage or historic-character areas, and had one registered minsu in September 2026. Apartment complexes cannot be registered.^2,7,14

How many rooms can a minsu have?

Up to 8 rooms and 240 m² of guest floor area, or up to 15 rooms and 400 m² in Indigenous areas, licensed leisure farms, leisure agriculture zones, tourist areas, remote areas and outlying islands.²

Does Airbnb collect tax in Taiwan?

Yes, Airbnb adds 5% value-added tax to the listing price for Taiwan reservations and remits it to the government. Hosts stay responsible for any other tax obligations.¹⁸

Do I have to register for business tax?

Providing lodging for a fee generally requires tax registration. A registered minsu with 5 rooms or fewer, no more than 150 m² of guest floor area, no employees and run by the owner is exempt; others pay 1% when monthly sales reach NT$50,000, and 5% from NT$200,000.^9,10,11

What is the fine for hosting without a licence?

A fine of NT$100,000 to NT$2,000,000 and a closure order for an unlicensed hotel business, or NT$100,000 to NT$1,000,000 for an unregistered minsu. Posting a listing for unlicensed lodging draws NT$100,000 to NT$1,500,000.^1,13

Do I have to show a registration number on my listing?

Yes. Any accommodation advertisement, including an online listing, must state the minsu registration certificate number.²

Are stays of 30 nights or longer treated differently?

The lodging licences cover stays by the day or week. Airbnb's Taiwan guidance says that stays of 30 days or longer fall under the Rental Housing Market Development and Regulation Act.^1,19

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. The Tourism Development Act, two Taipei City pages and two Ministry of Finance pages were read from Internet Archive copies by the script; the Ministry of Justice history pages, the Tourism Administration pages and statistics PDFs, and the Ministry of Finance rulings on thresholds and house tax were read in a browser.

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 city or county government where the home is located has the final word on any application.

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. Tourism Development Act (發展觀光條例), all articles · Ministry of Justice, National Laws and Regulations Database
2. Regulations for the Management of Home Stay Facilities (民宿管理辦法) · Ministry of Transportation and Communications, Tourism Administration law site
3. Regulations for the Management of Home Stay Facilities: amendment history · Ministry of Justice, National Laws and Regulations Database
4. Tourism Development Act: amendment history · Ministry of Justice, National Laws and Regulations Database
5. Hotel Management Rules (旅館業管理規則) · Ministry of Transportation and Communications, Tourism Administration law site
6. Minsu registration guidance (民宿登記說明) · Tourism Administration, Ministry of Transportation and Communications
7. September 2026 minsu counts and room counts by county and city · Tourism Administration, Ministry of Transportation and Communications
8. January to September 2026 hotel and minsu inspection and fine statistics by county and city · Tourism Administration, Ministry of Transportation and Communications
9. Minsu owners must register for tax (民宿開張要記得辦理稅籍登記) · Ministry of Finance, Central Area National Taxation Bureau
10. Business-tax threshold for small-scale businesses (小規模營業人營業稅起徵點) · Ministry of Finance
11. Ruling 台財稅字第0900071529號: self-run minsu exempt from business registration and business tax · Ministry of Finance, Taxation Administration
12. Ruling 台財稅字第0900071529號: conditions for the residential house-tax rate on a minsu · Ministry of Finance, Taxation Administration
13. Fines for illegal hotel operation raised to NT$2 million (press release, 2 May 2025) · Taipei City Department of Information and Tourism
14. Where in Taipei can a minsu operate and how to apply · Taipei City Department of Information and Tourism
15. Rewards for reporting illegal lodging · Taipei City Department of Information and Tourism
16. Tainan Twin Cities Tourist Area overall management plan (臺南雙城觀光地區總體經營管理計畫) · Tainan City Government Tourism Bureau
17. January to December 2025 hotel and minsu inspection and fine statistics by county and city · Tourism Administration, Ministry of Transportation and Communications
18. Tax collection and remittance by Airbnb in Taiwan · Airbnb Help Center
19. Responsible hosting in Taiwan · Airbnb Help Center

Taiwan Airbnb Rules in Brief

Taiwan Airbnb Rules at a Glance

The rules in brief

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

Your own flat or apartment in a city, rented by the night

A house or spare rooms you live in, on non-urban land or in a tourist, remote or island area

A second home or investment property you do not live in

An old-town heritage building inside a designated tourist area

Stays of 30 nights or longer

Do You Need a Permit for Airbnb in Taiwan?

Fees

Who qualifies

How to apply

Permit rules

Who Can Host an Airbnb in Taiwan, and Where

Local Rules in Taiwan's 7 Largest Airbnb Markets

1. Taipei

2. Tainan

3. Kaohsiung

4. New Taipei

5. Taichung

6. Hengchun

7. Hualien City

Operating Rules for Taiwan Short-Term Rentals

How Much Are Airbnb Taxes in Taiwan?

What the host still handles

How to Avoid Airbnb Fines in Taiwan

What's Changed in Taiwan's Airbnb Rules

What Taiwan's Listings Show

What officials report

What Could a Short-Term Rental in Taiwan Earn?

Taiwan Airbnb Rules: Frequently Asked Questions

How These Rules Were Checked

Sources