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

Registration required

Yes

Taxes on a stay

None

Fine for hosting without a permit

₫30,000,000

Next rule change

Jan 1, 2027

The rules in brief

Who needs it

Hosts who rent out rooms, a home or an apartment for short stays as a business, including through Airbnb.^1,2,10,14,23

Issued by

Business registration office (commune level for a household business, Department of Finance for a company); the notice goes to the provincial Department of Culture, Sports and Tourism

Valid for

The national rules give no expiry date for the opening notice; changes to the name, scale, address or legal representative must be notified to the tourism authority.

On listings

No number needed on listings

Platform checks

Airbnb's Vietnam help page says all hosts must comply with the registration, safety and guest-reporting requirements; it does not describe a registration check when a listing is created.

Fees

Who qualifies

• Vietnamese citizens with full civil capacity may set up a household business; a foreign national registers a company instead (Decree 168/2025, Article 82).
• The host must meet the security-and-order, fire-safety, environmental and food-safety conditions of Article 49 of the Law on Tourism.
• Minimum facilities depend on the type: for a home with rooms to let, a guest sleeping area, kitchen, bathroom and toilet, and bedding.
• A flat in a residential apartment block may be run as lodging only where the block's approved design and the local rules allow it (see the building rules).

How to apply

1. 1 Register the business: a household business at the commune-level business registration office, or a company through the national Business Registration Portal (dangkykinhdoanh.gov.vn).
2. 2 Meet the security-and-order and fire-safety conditions and, where it applies, apply for the police certificate of eligibility for security and order (dichvucong.bocongan.gov.vn).
3. 3 At least 15 days before opening, send a written notice to the provincial Department of Culture, Sports and Tourism with the name, type and scale of the accommodation, its address, the legal representative and a commitment that the Article 49 conditions are met.
4. 4 Register for a tax code and file returns on the General Department of Taxation e-tax portal (thuedientu.gdt.gov.vn).
5. 5 Report each guest to the police or residence registration authority before 23:00 on the day the stay starts.

Permit rules

Business registration

Running accommodation is a conditional business. Article 49 of the Law on Tourism requires a business registration (đăng ký kinh doanh [business registration]) and compliance with security-and-order, fire-safety, environmental and food-safety conditions.^1,14 In force since January 1, 2018

Where to register

A household business registers with the commune-level business registration office under Decree 168/2025. Airbnb's Vietnam help page points hosts to the Department of Finance or the national portal dangkykinhdoanh.gov.vn.^10,23

Opening notice 15 days ahead

Before opening, the host sends a written notice to the provincial Department of Culture, Sports and Tourism at least 15 days ahead, giving the name, type and scale of the accommodation, its address and legal representative, and a commitment that the Article 49 conditions are met.^2,14 In force since January 1, 2018

Licence fee abolished

The annual business licence fee (lệ phí môn bài) ended on 1 January 2026; no fee is payable for 2026 or later years.²⁰ In force since January 1, 2026

Platforms withhold VAT

Online platforms with ordering and payment functions, domestic or foreign, must withhold, declare and pay VAT on each booking made by a household or individual host (Decree 117/2025, in force from 1 July 2025, restated in Decree 68/2026, Article 11).^5,11 In force since July 1, 2025

Rooms in your own home

Decree 168/2017 defines a home with rooms for tourists (nhà ở có phòng cho khách du lịch thuê [homestay-type lodging]) as a home where guests share the household's daily life.² In force since January 1, 2018

Tourist apartments

A tourist apartment (căn hộ du lịch) is a flat equipped and serviced for tourists, where guests can look after themselves during the stay. It is a separate accommodation type from an ordinary residential flat.² In force since January 1, 2018

Foreign hosts

The household-business route is open to Vietnamese citizens with full civil capacity, so a foreign national who wants to run lodging registers a company instead.^10,23

Flats in residential blocks

The Housing Law 2023 forbids using a flat in an apartment block for a purpose other than living (Article 3(8)(c)). The Ministry of Construction reads this as covering paid short stays, while the Ministry of Justice disputes that reading, so hosts in residential blocks carry the highest risk.^6,21 Applies to: Apartment blocks · In force since January 1, 2025

Ho Chi Minh City: tourist apartments in blocks

In Ho Chi Minh City, renting a tourist apartment inside an apartment block requires registering as tourist accommodation and complying with tourism law (Decision 19/2026, Article 12(3), in force from 25 April 2026).^7,22 Applies to: Ho Chi Minh City · In force since April 25, 2026

1. 1. Ho Chi Minh City

   Ho Chi Minh City

   Decision 19/2026/QĐ-UBND on apartment blocks has applied since 25 April 2026 and replaced Decision 26/2025, which had barred short-term use of flats. A tourist apartment in a block must be registered as tourist accommodation, and ordinary lettings need a lease contract.^7,22

   • Decision 19/2026/QĐ-UBND applies from 25 April 2026 and replaces Decision 26/2025/QĐ-UBND of 27 February 2025.
   • A tourist apartment (căn hộ du lịch) in an apartment block must register as tourist accommodation and meet tourism law (Article 12(3)).
   • Apartment lettings go through a paper or electronic lease contract that need not be notarised (Article 12(2)).
   • Operators must register temporary residence or notify the stay of Vietnamese, foreign and overseas-Vietnamese guests, online or in person (Article 12(4)(b)).

2. 2. Nha Trang

   Khánh Hòa Province

   Khánh Hòa's Decision 620/QĐ-UBND of 16 February 2026 sets the coordination rules for tourist apartments and villas. Operators send a written notice to the Department of Culture, Sports and Tourism 15 days before opening, and commune-level committees act against operators that are not on the department's published list.⁸

   • Written notice to the Department of Culture, Sports and Tourism at least 15 days before opening (Article 6(1)).
   • The department publishes the list of tourist apartments and villas; commune, ward and special-zone committees act against operators missing from it (Article 6(4)).
   • Operators hold a business registration, meet security-and-order and fire-safety conditions and record guests' identity papers (Article 16).
   • The provincial tax office joins inspections (Article 14).

3. 3. Hà Nội

   Hà Nội

   Hà Nội's coordination charter for tourist accommodation (Decision 469/QĐ-UBND, in force from 25 January 2022) has the tourism authority guide and inspect the 15-day opening notice and price posting. The charter dates from before the 2025 reorganisation of local departments, so agency names may have changed.⁹

   • Hosts send the national 15-day opening notice under Article 29 of Decree 168/2017.
   • The tourism authority inspects that notices are sent and that prices are posted.
   • Online guest registration is promoted for accommodation operators.

Minimum facilities for a home with rooms to let

A home offering rooms to tourists needs a guest sleeping area, a kitchen, a bathroom and a toilet, plus beds or mats and clean bedding and towels for each new guest.¹⁴ In force since January 1, 2018

No national night cap

National law sets no limit on how many nights a year a home can be let. The Ministry of Justice said in May 2025 that no rule defines how many days make a stay short-term.²¹

No national minimum stay

Tourist accommodation has no minimum stay set in national law. Ordinary lettings of a flat in Ho Chi Minh City go through a lease contract, and tourist apartments must be registered as tourist accommodation.^7,21

Security-and-order certificate

Accommodation is a business line with security-and-order conditions (Decree 96/2016), and the host checks guests' identity papers and keeps a guest register. Airbnb's Vietnam help page points hosts to the police certificate of eligibility for security and order on the Ministry of Public Security portal.^12,23

Fire safety

Fire-prevention conditions form part of the Article 49 requirements. For apartment buildings, Airbnb's Vietnam help page cites a Fire Safety Inspection Report from the local Fire Prevention and Fighting Police Department.^1,23

Report guests before 23:00

Stays must be notified to the residence registration authority before 23:00 on the day the stay starts, or before 08:00 the next day if the guest arrives after 23:00 (Residence Law Article 30 as amended by Law 118/2025, from 1 July 2026). Airbnb's page gives the same deadlines.^3,23 In force since July 1, 2026

Guests at an unattended home

Where no member of the household is present when a guest stays, the guest must notify the residence registration authority themselves. Tourist accommodation establishments are separately listed among those fined for failing to notify stays.^3,16 In force since July 1, 2026

Foreign guests

Foreign guests are reported through the immigration police's online portal (for Ho Chi Minh City, hochiminh.xuatnhapcanh.gov.vn); Vietnamese guests through the national public service portal or the VNeID app.²³

Post house rules and prices

Tourist accommodation must post its house rules (nội quy) and prices publicly; failing to post the house rules is fined VND 3 million to 5 million, and selling above the posted price VND 5 million to 10 million.¹⁵ In force since August 1, 2019

Insurance

Airbnb's Vietnam help page sets no compulsory host insurance and tells hosts to check with their insurer what cover is required; Airbnb's host protections do not replace home or liability insurance.²³

What the host still handles

• Business registration as a household business (Vietnamese citizens) or a company
• A tax code and tax returns through the General Department of Taxation e-tax portal (thuedientu.gdt.gov.vn)
• Electronic invoices once annual revenue passes VND 1 billion
• No business licence fee (lệ phí môn bài): abolished from 1 January 2026^{4,5,11,13,17,18,19,20,23}

• Failing to meet the business-registration or security, fire-safety, environmental and food-safety conditions for tourist accommodation: a fine of VND 20 million to 30 million for an individual, plus suspension of 1 to 3 months.¹⁵
• Suspension of the accommodation business for 1 to 3 months for the offence above.¹⁵
• Organisations pay twice the fine set for an individual for the same tourism offence.¹⁵
• Not sending the opening notice to the tourism department: a fine of VND 1 million to 3 million.¹⁵
• Not posting the house rules of the accommodation: a fine of VND 3 million to 5 million.¹⁵
• Not notifying guests' stays to the authorities: VND 2 million to 4 million for 1 to 3 guests, VND 4 million to 8 million for 4 to 8 guests and VND 8 million to 12 million for 9 or more, doubled for an organisation (Decree 282/2025, in force from 15 December 2025).¹⁶

1. January 1, 2027 Upcoming
   Standard VAT rate returns to 10%

   The temporary 8% VAT rate under Resolution 204/2025 ends on 31 December 2026, so company hosts charge 10% from 1 January 2027.^4,18

2. July 1, 2026
   New residence notification rules

   Law 118/2025 amends Article 30 of the Residence Law: stays are notified before 23:00 on the day they start, or before 08:00 next day after a late arrival.³

3. April 25, 2026
   Ho Chi Minh City Decision 19/2026 on apartment blocks

   Decision 19/2026/QĐ-UBND replaced Decision 26/2025/QĐ-UBND and requires tourist apartments in blocks to register as tourist accommodation.⁷

4. February 16, 2026
   Khánh Hòa coordination rules for tourist apartments and villas

   Decision 620/QĐ-UBND replaced the 2023 charter and sets the 15-day opening notice and inspection roles in the province that includes Nha Trang.⁸

5. January 1, 2026
   Tax-free threshold for households raised to VND 1 billion

   Decree 141/2026 raised the revenue below which a household or individual business owes no VAT from VND 500 million (Decree 68/2026) to VND 1 billion, applying from 1 January 2026.^11,13,19

6. January 1, 2026
   Business licence fee abolished

   The lệ phí môn bài business licence fee ended for 2026 and later years.²⁰

7. December 15, 2025
   New guest-notification fines

   Decree 282/2025 sets fines of VND 2 million to 12 million for accommodation that fails to notify guests' stays.¹⁶

8. July 1, 2025
   Platform tax withholding starts

   Decree 117/2025 requires platforms with payment functions to withhold VAT on bookings made by household and individual hosts.⁵

9. May 19, 2025
   Review of the apartment short-stay ban

   The Ministry of Justice called the ban on short-term apartment lettings unreasonable, and the Ministry of Construction's housing department said it would study and report for amendment.²¹

Estimate what a home could earn

1. 1. Luật Du lịch 2017 (Law on Tourism, 09/2017/QH14) · Thư viện Pháp luật (text of the National Assembly law)
2. 2. Nghị định 168/2017/NĐ-CP hướng dẫn Luật Du lịch (Decree 168/2017/ND-CP) · Công báo Chính phủ (Government Gazette, issue 429-430)
3. 3. Luật số 118/2025/QH15 sửa đổi 10 luật về an ninh, trật tự (amends the Law on Residence) · Thư viện Pháp luật (text of the National Assembly law)
4. 4. Luật Thuế giá trị gia tăng 2024 (VAT Law, 48/2024/QH15) · Thư viện Pháp luật (text of the National Assembly law)
5. 5. Nghị định 117/2025/NĐ-CP quản lý thuế hoạt động kinh doanh trên nền tảng thương mại điện tử (Decree 117/2025/ND-CP) · Thư viện Pháp luật (text of the Government decree)
6. 6. Luật Nhà ở 2023 (Housing Law, 27/2023/QH15) · Thư viện Pháp luật (text of the National Assembly law)
7. 7. Quyết định 19/2026/QĐ-UBND quy định quản lý, sử dụng nhà chung cư tại Thành phố Hồ Chí Minh · Thư viện Pháp luật (text of the municipal decision)
8. 8. Quyết định 620/QĐ-UBND ngày 16/02/2026 Quy chế phối hợp quản lý lưu trú du lịch tại căn hộ du lịch, biệt thự du lịch tỉnh Khánh Hòa · Thư viện Pháp luật (text of the provincial decision)
9. 9. Quyết định 469/QĐ-UBND ngày 28/01/2022 Quy chế phối hợp quản lý cơ sở lưu trú du lịch trên địa bàn thành phố Hà Nội · Thư viện Pháp luật (text of the city decision)
10. 10. Nghị định 168/2025/NĐ-CP về đăng ký doanh nghiệp (Decree 168/2025/ND-CP, includes household business registration) · Thư viện Pháp luật (text of the Government decree)
11. 11. Nghị định 68/2026/NĐ-CP về chính sách thuế và quản lý thuế đối với hộ kinh doanh, cá nhân kinh doanh (Decree 68/2026/ND-CP) · Thư viện Pháp luật (text of the Government decree)
12. 12. Nghị định 96/2016/NĐ-CP về điều kiện an ninh, trật tự đối với ngành nghề kinh doanh có điều kiện (Decree 96/2016/ND-CP) · Thư viện Pháp luật (text of the Government decree)
13. 13. Nghị định 141/2026/NĐ-CP sửa đổi Nghị định 68/2026/NĐ-CP (Decree 141/2026/ND-CP) · Thư viện Pháp luật (text of the Government decree)
14. 14. Quy định của pháp luật về hoạt động kinh doanh dịch vụ lưu trú du lịch, phần 2 (legal Q&A) · Sở Du lịch Thành phố Hồ Chí Minh
15. 15. Nghị định 45/2019/NĐ-CP quy định xử phạt vi phạm hành chính trong lĩnh vực du lịch (Decree 45/2019/ND-CP) · Cổng thông tin Bộ đội Biên phòng (Border Guard portal, full text of the decree)
16. 16. Mức xử phạt hành chính vi phạm về đăng ký và quản lý cư trú từ ngày 15/12/2025 (Decree 282/2025/ND-CP, Article 10) · Cổng thông tin xã Tân Minh, thành phố Hải Phòng (local government portal)
17. 17. Cách tính thuế với cá nhân vừa kinh doanh lưu trú vừa cho thuê nhà (Ministry of Finance reply) · Báo điện tử Chính phủ (Government portal)
18. 18. Toàn văn Nghị quyết số 204/2025/QH15 về giảm thuế giá trị gia tăng · Xây dựng chính sách (Government portal)
19. 19. Toàn văn Nghị định số 141/2026/NĐ-CP nâng ngưỡng doanh thu không phải chịu thuế lên 1 tỷ đồng · Xây dựng chính sách (Government portal)
20. 20. Từ tháng 1/2026: Người nộp thuế không phải nộp lệ phí môn bài (Tax Department notice 645/CT-CS) · Xây dựng chính sách (Government portal)
21. 21. Rà soát quy định cấm cho thuê căn hộ ngắn ngày · Báo điện tử Chính phủ (Government portal), 19 May 2025
22. 22. Sở Xây dựng thông tin biện pháp giám sát quy định cấm sử dụng căn hộ để ở vào mục đích lưu trú ngắn ngày · Cổng thông tin điện tử Thành phố Hồ Chí Minh, 14 March 2025
23. 23. Responsible hosting in Vietnam · Airbnb Help Centre
24. 24. Đà Nẵng tăng cường quản lý lưu trú du lịch, siết chặt chất lượng dịch vụ · Báo Văn hóa (Ministry of Culture, Sports and Tourism newspaper)