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Short-term rental regulations in Vietnam are complex and strictly enforced, with significant variations between cities and property types. Vietnamese law treats rentals under 30 days as accommodation services requiring business permits, tax compliance, and local registration.
If you want to go deeper, you can check our pack of documents related to the real estate market in Vietnam, based on reliable facts and data, not opinions or rumors.
Vietnam strictly regulates short-term rentals under 30 days, requiring business registration, tax compliance above VND 100 million annual income, and local authority approval. Ho Chi Minh City bans apartment-based short-term rentals entirely, while other cities allow them with proper permits.
Foreigners can legally host short-term guests but must follow the same obligations as Vietnamese citizens, including VAT and personal income tax at 5% each on rental income exceeding VND 100 million yearly.
| Aspect | Ho Chi Minh City | Hanoi & Da Nang | Requirements |
|---|---|---|---|
| Apartment Buildings | Banned (except condotels) | Allowed with permits | Business registration required |
| Private Houses/Villas | Allowed with permits | Allowed with permits | Tax compliance above VND 100M |
| Annual Income Threshold | VND 100 million (~$4,000) | VND 100 million (~$4,000) | Triggers tax obligations |
| Tax Rates | 5% VAT + 5% PIT | 5% VAT + 5% PIT | Plus business license fees |
| Registration Required | Local People's Committee | Local People's Committee | Before starting operations |
| Guest Reporting | Required to police | Required to police | Immigration tracking |
| Platform Compliance | Proof of permits needed | Proof of permits needed | Business docs required |
What does Vietnamese law say about renting out a property for less than 30 days?
Vietnamese law classifies rentals under 30 days as accommodation services, which are strictly regulated and require business compliance.
In Ho Chi Minh City, short-term rentals in residential apartment buildings are completely prohibited under 2024 regulations. Only mixed-use condotels within these buildings can legally host guests for stays under 30 days.
Private houses and villas can offer short-term rentals legally, but owners must treat this activity as a business venture. This means registering with local authorities, obtaining proper permits, and following all business taxation requirements.
The law makes no distinction between occasional rentals and regular hosting - any paid accommodation under 30 days falls under accommodation service regulations. Property owners cannot simply rent out their space informally without meeting these legal requirements.
It's something we develop in our Vietnam property pack.
Do I need a business license or special permit to legally host short-term guests?
Yes, hosting short-term guests for profit requires business registration in Vietnam, regardless of how frequently you rent your property.
You must register as either a household business (for small-scale operations) or as an enterprise if your rental income becomes substantial. This registration must be completed before you start accepting paying guests.
The registration process involves applying to your local People's Committee or ward office. You'll need to provide property ownership documents, lease agreements (if subletting), and details about your intended accommodation services.
Additionally, if you're subletting a property you don't own, you must obtain written consent from your landlord before registering the business. Without this consent, your business registration will be invalid.
Some cities like Ho Chi Minh City also require approval from building management boards for condotel operations, adding another layer of authorization needed before you can legally host guests.
How many nights per year can I rent out my place before it's considered a business activity?
Vietnam has no specific threshold for the number of nights that triggers business classification - any regular short-term hosting for profit is considered business activity.
The key factor is income rather than frequency. Once your annual rental income exceeds VND 100 million (approximately $4,000), you automatically trigger business tax obligations and must comply with all commercial hosting requirements.
Even if you rent your property just a few times per year but earn over VND 100 million, Vietnamese authorities will treat your activity as a business. Conversely, if you rent frequently but earn less than this threshold, you may still need business registration if the activity is regular and profit-oriented.
The government focuses on the commercial nature of the activity rather than setting arbitrary night limits. If you're consistently earning money from short-term rentals, expect to be classified as running an accommodation business.
As of September 2025, no official guidelines specify exact night thresholds, making income the primary determining factor for business classification.
What taxes apply to short-term rentals in Vietnam, and at what income thresholds?
Short-term rental taxes kick in when your annual rental income exceeds VND 100 million (approximately $4,000), with multiple tax components applying to your earnings.
| Tax Type | Rate | Income Threshold |
|---|---|---|
| Value Added Tax (VAT) | 5% | Above VND 100 million annually |
| Personal Income Tax (PIT) | 5% | Above VND 100 million annually |
| Business License Tax | VND 300,000-1,000,000 | Varies by income size |
| Registration Fees | VND 50,000-200,000 | One-time payment |
| Annual Filing Requirement | Mandatory | Above VND 100 million annually |
Both Vietnamese citizens and foreigners face identical tax rates and obligations. You must file tax returns either per rental contract or annually, depending on your rental frequency and local requirements.
The business license tax varies based on your total annual income from short-term rentals, with higher earners paying closer to VND 1,000,000 annually for their business license.
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Do I need to register with the local authorities or police before hosting guests?
Yes, registration with local authorities is mandatory before you can legally host short-term guests in Vietnam.
You must register your accommodation business with the local People's Committee or ward office in your property's district. This registration process typically takes 15-30 days and requires submitting property ownership documents, business plans, and safety compliance certificates.
Some cities require additional registration with local police for immigration tracking purposes. Ho Chi Minh City's pilot programs specifically require hosts to report guest information to police upon each check-in.
Building management boards in condotel complexes may also require separate approval before you can register with government authorities. Without their consent, your government registration may be denied.
The registration must be completed and approved before you accept your first paying guest. Operating without proper registration can result in fines ranging from VND 500,000 to VND 25,000,000, depending on the violation's severity.
What kind of contract or paperwork must be filed when a guest checks in?
Each short-term rental requires a signed contract specifying rental duration, terms, guest details, and payment arrangements, with copies retained for tax and legal compliance.
The rental contract must include guest identification information, check-in and check-out dates, rental rates, house rules, and emergency contact details. Both parties must sign this contract before the guest's stay begins.
In many cities, you must report guest information to local police or ward offices within 24 hours of check-in. This includes copying guest passports or national ID cards and submitting them through official channels for immigration tracking.
Keep detailed records of all contracts, guest information, and payment receipts for at least five years. Tax authorities may request these documents during audits or annual filing processes.
Some platforms like Airbnb automatically generate booking confirmations, but these don't replace the legal requirement for formal rental contracts with complete guest information.
Are foreigners legally allowed to own or sublease property for short-term stays in Vietnam?
Foreigners can legally own property and operate short-term rentals in Vietnam, but they must follow identical business registration, tax compliance, and reporting obligations as Vietnamese citizens.
Foreign property ownership is limited to condominiums and apartments, with a maximum 30% foreign ownership quota in any building. Foreigners cannot own land or landed houses directly, though they can lease these properties for up to 50 years.
For subletting arrangements, foreigners must obtain written consent from property owners before registering their short-term rental business. This consent must be explicit about commercial accommodation use, not just general subletting permission.
Foreign hosts face the same VND 100 million income threshold for tax obligations, with 5% VAT and 5% personal income tax applying to rental earnings above this amount. Business registration requirements are identical regardless of nationality.
It's something we develop in our Vietnam property pack.
Which government office or website can I contact to confirm the latest regulations?
The Ministry of Construction (MOC) oversees national short-term rental regulations, while local People's Committees handle registration and enforcement at the city level.
1. **Ministry of Construction (MOC)** - National policy and regulation updates2. **Local People's Committee** - Ward or district-level registration and permits 3. **Tax Department** - City-specific tax obligations and filing procedures4. **Vietnam Government Portal** - Official policy announcements and updates5. **City Government Websites** - Local regulation variations and pilot programsFor Ho Chi Minh City specifically, contact the Department of Construction or check the city's official website for pilot program updates. Hanoi and Da Nang have their own municipal websites with local regulation details.
The Vietnam Government Portal (gov.vn) publishes official policy changes, though information may be primarily in Vietnamese. Many local People's Committees now have English-speaking staff to assist foreign property owners with registration procedures.
Legal consulting firms specializing in Vietnamese property law can also provide current regulatory interpretations, especially for complex foreign ownership situations.
Are there differences in legality between cities like Ho Chi Minh City, Hanoi, and Da Nang?
Yes, significant differences exist between Vietnam's major cities regarding short-term rental legality and enforcement.
| City | Apartment Buildings | Private Houses/Villas | Special Requirements |
|---|---|---|---|
| Ho Chi Minh City | Banned (except condotels) | Allowed with permits | Pilot program registration |
| Hanoi | Allowed with permits | Allowed with permits | Standard business registration |
| Da Nang | Allowed with permits | Allowed with permits | Tourism zone considerations |
| Phu Quoc | Allowed with permits | Allowed with permits | Resort area regulations |
| Nha Trang | Allowed with permits | Allowed with permits | Beach area restrictions |
Ho Chi Minh City enforces the strictest regulations, completely banning short-term rentals in residential apartment complexes under 2024 rules. Only designated condotels within mixed-use buildings can legally host guests for stays under 30 days.
Hanoi and Da Nang allow apartment-based short-term rentals but require full business registration and tax compliance. These cities focus more on ensuring proper permits rather than blanket bans on property types.
We did some research and made this infographic to help you quickly compare rental yields of the major cities in Vietnam versus those in neighboring countries. It provides a clear view of how this country positions itself as a real estate investment destination, which might interest you if you're planning to invest there.
What are the fines or penalties if I operate short-term rentals without proper authorization?
Operating unauthorized short-term rentals in Vietnam can result in fines ranging from VND 500,000 to VND 25,000,000, depending on violation severity and repeat offenses.
First-time violations typically incur fines of VND 500,000 to VND 2,000,000 for minor infractions like missing guest registration. More serious violations, such as operating without business registration, can trigger fines up to VND 10,000,000.
Repeat offenders face escalating penalties, with fines reaching VND 25,000,000 for persistent unauthorized operations. Authorities may also suspend your participation in pilot programs permanently if you violate regulations repeatedly.
Beyond monetary fines, violations can result in forced closure of your rental operation until proper compliance is achieved. Tax authorities may also impose additional penalties for unreported rental income, including back taxes and interest charges.
In Ho Chi Minh City, operating apartment-based short-term rentals where banned can result in immediate cessation orders and exclusion from future pilot programs, effectively ending your ability to legally host guests in apartment buildings.
Do I need to collect and report guest identification for immigration tracking?
Yes, hosts must collect and report guest identification information to local authorities for immigration and residency tracking purposes in Vietnam.
You must photocopy or scan guest passports (for foreign visitors) or national ID cards (for Vietnamese citizens) within 24 hours of check-in. This information must be reported to local police or ward offices through official channels.
The reporting process varies by city, with some requiring online submissions through government portals while others accept physical document delivery to police stations. Ho Chi Minh City's pilot programs have specific digital reporting requirements.
Guest information must include full names, nationality, passport or ID numbers, arrival and departure dates, and local contact information. Incomplete reporting can result in fines and jeopardize your business registration status.
Keep records of all guest identification reports for at least two years, as immigration authorities may request historical guest information during periodic reviews or investigations.
It's something we develop in our Vietnam property pack.
What platforms like Airbnb or Booking.com require me to show proof of compliance before listing?
Major rental platforms increasingly require Vietnamese hosts to provide business registration documents and tax compliance proof before approving property listings.
Airbnb typically requests business registration certificates, tax identification numbers, and local authority permits during the listing verification process. Hosts must upload these documents through the platform's compliance portal.
Booking.com requires similar documentation, including proof of accommodation business registration and evidence of tax compliance for properties earning above VND 100 million annually. They may also request building management approval for condotel listings.
Platform requirements include business registration certificates from local People's Committees, tax department registration numbers, and signed declarations of compliance with local short-term rental laws.
Some platforms may temporarily suspend listings if hosts cannot provide required compliance documentation, making proper legal registration essential for maintaining online visibility and bookings.
Conclusion
This article is for informational purposes only and should not be considered financial advice. Readers are advised to consult with a qualified professional before making any investment decisions. We do not assume any liability for actions taken based on the information provided.
Vietnam's short-term rental market presents significant opportunities for property investors who understand and comply with local regulations.
Success requires careful attention to business registration, tax obligations, and city-specific rules that vary considerably across major Vietnamese cities.
Sources
- Vietnam Law Magazine - Ho Chi Minh City Bans Short-term Rentals
- VietnamNet - Construction Ministry Reviews Short-term Rental Regulations
- Airbtics - Airbnb Rules in Ho Chi Minh City
- Airbtics - Airbnb Rules in Hanoi
- Russell Bedford - Rental Property Tax in Vietnam
- Vietnam Briefing - Rental Property Tax Obligations
- Lodge Compliance - Vietnam Regulations
- Vietnam News - HCM City Pilot Scheme