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Rules • Home host

Responsible hosting in Vietnam

We’ve put together this article to help hosts on Airbnb become familiar with hosting responsibilities, and to provide a general overview of selected laws, regulations, and proposed best practices that may affect hosts. You’re required to follow our guidelines, like our Hosting Standards, and to make sure that you follow the laws and other rules that apply to your specific circumstances and locale, such as Nondiscrimination Standards.

As an Airbnb host in Vietnam, it's essential to comply with local laws and regulations to ensure a smooth and lawful hosting experience. Below is a guide to help you navigate the key responsibilities.

We recommend that you do your own research and/or seek external legal or tax advice, as this article isn’t comprehensive, and doesn’t constitute legal or tax advice in Vietnam. Also, as we don’t update this article in real time, please check each source and local requirements to make sure that the information provided hasn’t recently changed.

National taxes

Tax is a complex topic. Your own tax obligations can vary based on your particular circumstances. We recommend that you research your obligations or consult a tax professional to get more specific information.

In general, the money you earn as a host on Airbnb is considered taxable income, which may be subject to income tax. In addition, the provision of services as a host in Vietnam may be subject to a Value-Added Tax, also known as a VAT. It is your responsibility to register yourself for VAT.

Under the current regulations, the revenue threshold for VAT exemption is 100 million VND per year. Vietnam’s new VAT law raises this threshold to 200 million VND per year from January 1, 2026. Consequently, goods and services provided by households and individuals with annual revenue of 200 million VND or less will not be subject to VAT.

  • Income Tax: Hosts registered as businesses pay Corporate Income Tax (20%), while individuals pay Personal Income Tax (depending on income level)
  • VAT: The current VAT rate is 8% (valid until June 30, 2025), after which it will revert to 10%

    Tax registration and payment steps:

    1. Register for a tax code at the General Department of Taxation’s (GDT) official website: thuedientu.gdt.gov.vn
    2. Log in and select Taxpayer Registration
    3. Fill in the required details and submit the form
    4. Once approved, access the e-Tax system to declare and pay taxes online
    5. Make quarterly tax declarations and payments via thuedientu.gdt.gov.vn

      Reporting obligations

      All hosts must make sure to comply with the regulations about their reporting obligations, including tax submission.

      Regulations and permissions

      It’s important to make sure you’re allowed to host on your property.

      Some examples of restrictions include contracts, laws, and building rules. Check with an attorney or local authority to learn more about regulations, restrictions, and obligations specific to your circumstances. You can use the general info in this article as a starting point to learn about hosting regulations and permissions in Vietnam.

      All hosts in Vietnam are required to comply with the requirements outlined below.

      Business Registration

      • Airbnb hosts must register their business with the local Department of Finance (DoF) (formerly the Department of Planning and Investment (DPI)) or through the national Business Registration Portal at dangkykinhdoanh.gov.vn
      • Required documents for business registration:
        • A completed application form (available on dangkykinhdoanh.gov.vn)
        • A valid copy of the host's ID card or passport
        • Proof of property ownership or a lease contract
        • Business operation plan (if applicable)
      • The registration process:
      1. Create an account on dangkykinhdoanh.gov.vn and log in
      2. Select New Business Registration and complete the online application form
      3. Upload the required documents and submit the application
      4. Pay the registration fee online
      5. Once approved, download the Business Registration Certificate from the portal
      • Business Licensing Fees: Range from VND 300,000 to VND 3 million annually, depending on income or charter capital.

      Fire Safety and Security Compliance

      • Apartment buildings are required to obtain a Fire Safety Inspection Report from the local Fire Prevention and Fighting Police Department. Apartment buildings must ensure that the building has a fire alarm system, fire extinguisher, and standard exits.
      • Apply for a Certificate of Eligibility for Security and Order via the Ministry of Public Security’s online portal: dichvucong.bocongan.gov.vn
      • Quarterly security compliance report must be submitted to local police, as required by Circular 42/2017/TT-BCA
      • From 1 July 2025, a new law on fire safety takes effect in Vietnam. Hosts should consult with an attorney or local authority to learn more about regulations, restrictions, and obligations specific to your circumstances.

      Guest Reporting Obligations

      • Hosts must report guest information to local authorities before 11:00 PM daily or 8:00 AM the following day if the guest checks in after 11:00 PM:
      • Required guest information:
        • Guest’s full name, nationality, and ID/passport details
        • Check-in and check-out dates
        • Property address where the guest is staying
      • Steps to submit reports:
          1. Log in to dichvucong.gov.vn or the relevant local immigration website
          2. Select Guest Reporting
          3. Enter the required guest details
          4. Submit the report before the 11:00 PM deadline (or 8:00 AM deadline if the guest checks in after 11:00 PM)

          Safety

          We care about the safety of hosts and their guests. You can improve your guests’ peace of mind by providing a few simple preparations like emergency instructions and noting any potential hazards.

          Emergency contact information

          Include a contact list with the following phone numbers:

          • Local emergency numbers
          • The number for the nearest hospital
          • Your contact number
          • A number for a backup contact (in case guests can’t reach you)

          It’s also a good idea to make sure guests know the best way to contact you in case of an emergency. You can also communicate with guests using messages on Airbnb as a safe alternative.

          Medical supplies

          Keep a first aid kit and tell your guests where it is. Check it regularly so you can restock supplies if they run out.

          Fire prevention

          Please see guidance for fire safety compliance above. If you have gas appliances, follow any applicable gas safety regulations and make sure you have a working carbon monoxide detector. Provide a fire extinguisher and remember to maintain it regularly.

          Exits

          Ensure you have a clearly marked fire escape route. Post a map of the route so it’s easy for guests to see. Identify any steps to take for power failures including location of a flashlight.

          Hazard prevention

          Here are some ways you can help prevent potential hazards:

          • Inspect your home to identify any areas where guests might slip, trip or fall
          • Remove the hazards you identify or mark them clearly
          • Fix any exposed wires and other electrical systems (ex: circuit breakers)
          • Make sure your stairs are safe and have railings
          • Remove or lock up any objects that may be dangerous to your guests

          Child safety

          Some guests travel with young family members and need to understand if your home is right for them. You can use the Additional notes section of Listing details in your Airbnb account to indicate potential hazards or indicate that your home isn’t suitable for children and infants.

          Climate control

          Working appliances, like furnaces and air conditioners, can greatly affect your guests’ comfort during their stay. There are lots of ways you can make sure your guests stay comfortable:

          • Make sure your home is properly ventilated
          • Provide instructions on how to safely use the heater and air conditioning
          • Check that the thermostat is working correctly and make sure that guests know where to find it
          • Service the appliances regularly

          Occupancy limits

          Establish safe occupancy limits. Your local government may have guidelines.

          Courtesy

          Part of being a responsible host is helping your guests understand best practices for interacting with your community. When you communicate local rules and customs with your guests, you’re helping to create a great experience for everyone.

          Building rules

          If your building has common spaces or shared amenities, let guests know the rules for those places.

          House rules

          You can include your house rules on the Additional notes section of Listing details in your Airbnb account. Guests usually appreciate it when you share your expectations with them upfront.

          Neighbors

          It’s usually a good idea to let your neighbors know if you’re planning to host. This gives them the chance to let you know if they have any concerns or considerations.

          Noise

          Guests book through Airbnb for lots of reasons, including vacations and celebrations. Let your guests know how noise impacts neighbors early on for a smoother experience. You may want to remind guests of Airbnb’s Guest Reliability Standards and their obligation to the surrounding community.

          If you’re concerned about disturbances to your community, there are different ways you can help limit excessive noise:

          • Implement a quiet hours policy
          • Don’t allow pets
          • Indicate that your listing isn’t suitable for children or infants
          • Prohibit parties and additional unregistered guests

          Parking

          Communicate any parking rules for your building and neighborhood to your guests. Examples of possible parking rules:

          • Only park in an assigned space
          • Don’t park on the west side of the street on Tuesdays and Thursdays due to street cleaning
          • Street parking is only available from 7:00 PM – 7:00 AM

          The local government unit in your locality may also have specific regulations or ordinances restricting or allowing street parking. You may contact or check the relevant websites of the local government unit concerned for more information.

          Companion animals and pets

          First, check your lease or building rules to make sure there isn’t a restriction on pets. If you allow guests to bring pets, they’ll appreciate knowing good places to exercise their pet or where they should dispose of waste. Share a backup plan, like the number of a nearby pet kennel, in case a guest's pet upsets the neighbors.

          Privacy

          Always respect your guests' privacy. Our rules on surveillance devices clearly state what we expect from our hosts, but some locations have additional laws and regulations that you’ll need to be aware of.

          Smoking

          If you don't allow smoking, we suggest posting signs to remind guests. If you do allow smoking, be minded that smoking in some public places, including accommodation establishments, which are accessible or open to the public, is currently prohibited. Smoking may only be allowed in designated smoking areas which are compliant with Vietnamese regulations. For more information, you may refer to your local regulations on smoking prohibitions and restrictions.

          Insurance

          Work with your insurance agent or carrier to determine what kind of obligations, limits, and coverage are required for your specific circumstances, or to what extent any insurance coverage is obligatory.

          Host Guarantee and Host Protection Insurance

          Airbnb’s Host Damage Protection and Airbnb’s Host Liability Insurance provides you with basic coverage for listed damages and liabilities. However, these don’t take the place of homeowners insurance, renters insurance, or adequate liability coverage. You might need to meet other insurance requirements as well.

          Liability and basic coverage

          Review your homeowners or renters policy with your insurance agent or carrier to make sure your listing has adequate liability coverage and property protection.

          Other hosting information

          Check out our hosting FAQs to learn more about hosting on Airbnb.

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