Short-term rental rules in Southeast Asia: 5 countries (2026)
Licences, guest reporting, condo limits and taxes for short-term rentals in Vietnam, Indonesia, Thailand, Malaysia and the Philippines, as of Nov 2026.
Tai Pham
Short-term rental rules in Southeast Asia are set country by country, and often city by city. As of November 2026, Vietnam and Indonesia expect a registered business plus guest reporting, Thailand treats stays under a month as hotel business unless you qualify for a small-property notice, Malaysia leaves it to states, councils and condo by-laws, and the Philippines asks accommodation businesses to hold a local permit and DOT accreditation. In every one of these countries the host, not the booking platform, carries the duty to report foreign guests where reporting applies.
This page is the hub for our legal guides. It puts the five markets side by side, links each rule to an official source or to the law-firm or news report of it, and points you to the detailed guide for each country. Where we could not find an official source, the table says "check locally" instead of guessing.
It is a checklist, not legal advice. Rules in this region changed several times in 2025 and 2026 and will change again. Confirm every point with the local office named in each section before you take bookings.
Short-term rental rules in Southeast Asia: the table
| Licence or registration | Guest and foreigner reporting | Condo and strata limits | Taxes and tourist charges | |
| Vietnam | Business registration, fire and security papers, notice to the provincial tourism department (guide) | Every overnight guest reported; foreign guests declared online on arrival (Law 118/2025) | Ho Chi Minh City: only mixed-use condo projects (VOV); elsewhere check locally | Households under VND 1 billion a year pay no VAT or PIT but report revenue (Decree 141/2026) |
| Indonesia (Bali) | NIB with the right KBLI code in OSS; OTAs now check it (guide) | Foreign guests in APOA (Immigration) | No national rule found; check your building's management rules | Regional hotel tax (PBJT) up to 10% (Law 1/2022); IDR 150,000 Bali levy paid by the guest |
| Thailand | Under a month = hotel business; up to 8 rooms and 30 guests can use a non-hotel notice (Ministerial Regulation 2023) | TM30 within 24 hours (Immigration Act, s. 38) | Land Department: condo units cannot be hotels (Bangkok Biz News) | VAT registration above THB 1.8 million turnover (Grant Thornton) |
| Malaysia | No national licence yet; Penang requires a council licence (The Star) | Check locally | JMB or MC may ban short stays (Federal Court, via Allen & Gledhill) | Tourism tax RM10 per room per night for foreign guests (Customs) |
| Philippines | LGU business permit; DOT accreditation required for accommodation establishments (RA 9593, s. 39) | Check locally | Master deed restrictions, enforced by the condo corporation (RA 4726) | Check locally with the BIR and your LGU |
What licence do you need in each country?
Vietnam. There is no single "Airbnb licence". A homestay registers as a business with accommodation as a business line, prepares fire safety papers, gets a security and order certificate (from commune police for 29 rooms or fewer under Decree 58/2026), and sends the provincial tourism department a written notice at least 15 days before opening. Accommodation is a conditional business line, so even a two-room homestay must register. Foreign owners should note that household businesses are limited to Vietnamese citizens. Full steps are in our Vietnam homestay licence guide.
Indonesia. Every accommodation business needs an NIB in the OSS system with a KBLI code that matches how it operates (vila or pondok wisata, for example). In 2026 the Ministry of Tourism asked OTAs to verify NIB and KBLI, and from 1 August 2026 unlicensed listings started coming down, as Kontan reported. Building approval (PBG and SLF) and ownership structure matter too. See the Bali villa licence guide.
Thailand. The Hotel Act treats temporary lodging for payment as hotel business, and law firms read that as any stay under a month. A place with no more than eight rooms and 30 guests can avoid a hotel licence, but only after notifying the registrar and receiving a notice of acknowledgement. A replacement Accommodation Establishments Act was proposed on 29 September 2026; Tilleke & Gibbins notes the Hotel Act keeps applying until a new statute is published in the Gazette. Details: Thailand short-term rental rules.
Malaysia. National planning guidelines for short-term rental accommodation are still at "final review stage" with the tourism ministry before going to Cabinet, according to a written parliamentary reply reported by Media Selangor on 6 October 2026. Until then, councils decide. Penang's by-law has required a council licence since 1 August 2026 and bars stratified residential property on the island. See Malaysia short-term rental rules.
Philippines. The Tourism Act lists accommodation establishments as primary tourism enterprises, and Section 39 says primary tourism enterprises are periodically required to obtain accreditation. In June 2026 a Department of Tourism director told BusinessMirror that accreditation is already allowed for Airbnb and one-room accommodations, provided the host holds the LGU business permits. Ask your city or municipal business permits office first, then the DOT regional office. We have no detailed Philippines guide yet.
Who reports foreign guests, and how fast?
Guest reporting is a daily task, not a one-off licence, and it applies whichever platform the booking came from.
| Country | Who is reported | Deadline | Where |
| Vietnam | Every overnight guest | Before 23:00 on the first night; foreigners online on arrival | Ministry of Public Security system |
| Indonesia | Foreign guests | Report at check-in (one office cites 24 hours) | APOA |
| Thailand | Foreign guests | Within 24 hours of arrival | TM30, immigration office |
| Malaysia | Check locally | Check locally | Check locally |
| Philippines | Check locally | Check locally | Check locally |
Vietnam and Indonesia are covered step by step in our guest registration guide. For Malaysia and the Philippines we found no official rule that applies specifically to short-stay hosts, so ask the local police or immigration office and keep their answer in writing.
Can you rent out a condo by the night?
Often this is where plans fail, because the building can say no even when the city allows short stays.
- Ho Chi Minh City: Decision 26/2025 lets only apartments in mixed-use condo projects run tourist accommodation, as VOV reported. Other provinces have their own building rules, so check with the building management board.
- Thailand: the Land Department's 2023 position is that condo units cannot be hotel rooms without dissolving the condominium, and the Interior Ministry has said daily condo rentals are an offence (InfoQuest).
- Malaysia: the Federal Court upheld a management corporation's house rule banning short-term rentals. Penang Island bars all stratified residential property.
- Philippines: the master deed must state what each unit may be used for, and its restrictions can be enforced by any unit owner or the management body (RA 4726, sections 4 and 9). Read the master deed and house rules.
- Indonesia: we found no national rule on short stays in apartments. Ask the building's management and residents' association (PPPSRS) for their rules.
What taxes apply to short-term rentals?
Taxes split into two kinds: tax on your income or turnover, and charges added to the guest's stay.
- Vietnam: since 1 January 2026, households earning VND 1 billion a year or less pay no VAT or PIT but still report revenue. Above that, accommodation pays VAT of 5% of revenue plus PIT, filed quarterly. Details in the licence guide.
- Indonesia: each regency sets PBJT on hotel services at up to 10%, and it covers villas and pondok wisata. Gianyar sets 10% in Bylaw 7/2023. Foreign visitors to Bali pay the IDR 150,000 levy themselves through Love Bali.
- Thailand: rental income is assessable income (Revenue Department); VAT registration starts above THB 1.8 million turnover.
- Malaysia: tourism tax is RM10 per room per night for foreign guests, and registered platforms charge it on online bookings (Customs DPSP guide). Accommodation is also a taxable service with a RM500,000 registration threshold.
- Philippines: check with the Bureau of Internal Revenue and your LGU. We did not find an official page written for short-stay hosts.
What you net after these and the OTA's cut is a different question; our cost to open a homestay worksheet helps with that.
A checklist before your first booking
Step 1
1. Confirm the property type is allowed
Check zoning, the building's rules and any city ban before you spend money. For condos, get the management body's answer in writing.
Step 2
2. Register the business
Vietnam: business registration with accommodation listed. Indonesia: NIB and KBLI in OSS. Thailand: non-hotel notice or hotel licence. Malaysia and the Philippines: the council or LGU permit.
Step 3
3. Set up guest reporting
Open the account (Vietnam's police system, APOA, TM30) before the first foreign guest arrives, and decide who files it at each check-in.
Step 4
4. Register for tax
Ask the tax office how you file, and whether a tourist tax or regional hotel tax applies to your stays.
Step 5
5. Put licence numbers where platforms ask for them
In Indonesia the OTAs now check NIB and KBLI. Keep scans of every document in one folder.
If your building or city rules out nightly stays, monthly lets may still work; our low season playbook covers pricing longer stays, and the glossary explains terms like minimum stay.
Where Santara AI fits
Santara AI does not apply for licences, file guest reports or tax, or check building rules. It keeps no compliance records, and it does not create OTA listings or fill in licence fields on them.
It handles the daily operation once you are allowed to run:
- One calendar per room. Bookings, changes and cancellations from every connected channel land on it, and a booking on one channel lowers availability on the others. You can connect Airbnb, Booking.com, Agoda, Traveloka, Tiket.com, Expedia and Trip.com, out of 54 channels on the integrations page.
- Minimum stay pushed to channels. If local rules push you to monthly lets, set the minimum stay once in Santara AI and it is sent to connected channels.
- A Daily Brief each morning. The 6am email lists today's arrivals, a practical reminder of whom you need to report.
- One inbox. Guest messages from Airbnb, Booking.com and Expedia arrive in one place, so asking guests for passport details before arrival is one step.
What we do not do
Santara AI cannot tell you whether your property may be rented by the night, and it does not submit data to police, immigration or tax systems. This page reflects the sources we could check as of November 2026 and is not legal or tax advice.
FAQ
Is Airbnb legal in Southeast Asia?
There is no regional ban, but each country sets conditions. As of November 2026, Vietnam and Indonesia require business registration and guest reporting, Thailand limits stays under a month to licensed hotels or small notified properties, and Malaysia and the Philippines depend on local permits and building rules.
Which Southeast Asian country is easiest for short-term rentals?
None is simple everywhere. Landed houses are usually easier than condos in every market covered here, because building rules and condo laws are the most common reason a unit cannot be rented by the night.
Do I have to report foreign guests if I list on Airbnb?
Yes, in Vietnam, Indonesia and Thailand the host or property owner reports foreign guests, whatever platform took the booking. In Malaysia and the Philippines, ask the local authorities.
Do I need a licence for one room in my own home?
In Vietnam, yes, because accommodation is a conditional business line. In Indonesia a home the owner lives in usually registers as pondok wisata. In Thailand the non-hotel notice still applies. Confirm locally.
Can foreigners run a short-term rental in Southeast Asia?
Often only through a company. Vietnam limits household businesses to citizens, Indonesia uses a PT PMA, and Thailand's Foreign Business Act may restrict it. Get advice from a licensed local lawyer.
Keep reading
- Vietnam homestay licence guide
- Guest registration in Vietnam and Indonesia
- Thailand short-term rental rules
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