demanda
+20% aprox.
21,2 millones de visitantes internacionales en 2025
Más de 20% de crecimiento interanual.
Zeitraum: 2025
GATAVIA GLOBAL · Vietnam
Touristische Vermietung in Vietnam
Guía profesional Gatavia de alquiler turístico en Vietnam 2026: Minpaku no; aquí importan la Ley de Turismo, alojamientos turísticos, HCMC Decision 19/2026, guest reporting TBLT KBTT, fiscalidad, extranjeros, condominios y uso del inmueble.
✓ Information geprüft: 26.08.2026
🇻🇳
GATAVIA
Vietnam es uno de los mercados turísticos de mayor crecimiento de Asia: en 2025 superó 21 millones de visitantes internacionales y VND1.000 billones de ingresos turísticos, y en el primer semestre de 2026 recibió cerca de 12,3 millones de visitantes internacionales (+14,9%).
La demanda se distribuye entre Hanoi, Ho Chi Minh City, Da Nang-Hoi An, Nha Trang/Cam Ranh, Phu Quoc, Ha Long, Hue, Sa Pa, Da Lat y los corredores costeros. La reordenación administrativa de 2025 cambió autoridades territoriales clave y debe incorporarse a cualquier análisis local.
Tourismusmarkt in Vietnam
Daten, Kontext und zentrale Kennzahlen des Tourismusmarktes.
demanda
+14,9 %
12,3 millones de visitantes internacionales en H1 2026
+14,9% interanual.
Zeitraum: H1 2026
economia
>1.000
Ingresos turísticos > VND1.000tn en 2025
Máximo histórico.
Zeitraum: 2025
economia
+14,6 %
Alojamiento y restauración > VND843tn
+14,6% interanual.
Zeitraum: 2025
demanda
~135,5 millones de viajes/visitantes domésticos
Gran estabilizador del mercado.
Zeitraum: 2025
demanda
10,12M
82,6% del inbound H1 2026 llegó por aire
10,12 millones por avión.
Zeitraum: H1 2026
demanda
2,7M + 2,16M
China + Corea ≈40% del inbound H1 2026
2,7M China + 2,16M Korea.
Zeitraum: H1 2026
regulacion
34 unidades administrativas provinciales desde 2025
Mapa vigente desde 1 Jul 2025.
Zeitraum: 2025-2026
operacion
21/05/2026
Sistema unificado TBLT KBTT desde 21 mayo 2026
Todas las instalaciones de alojamiento migran.
Zeitraum: 2026
fiscalidad
VND1bn
Umbral household/individual business: VND1bn
Decree 141/2026.
Zeitraum: 2026
Regulatorische Hinweise
high
H1 2026 inbound alcanza 12,3M
International arrivals +14.9% YoY; 2026 target 25M.
high
China + Korea ≈40% del inbound H1 2026
Source-market concentration remains high.
high
Nuevo sistema nacional de guest reporting desde 21/05/2026
All accommodation establishments migrate to TBLT KBTT.
high
E-invoice obligatorio sobre VND1bn
Household/individual businesses above VND1bn must adopt coded or connected cash-register e-invoices.
high
Umbral fiscal 2026 sube a VND1bn
Decree 141/2026 replaced the VND500m threshold with VND1bn in relevant household/individual-business tax provisions.
high
HCMC cambia de rumbo el 25/04/2026
Decision 19/2026 replaces Decision 26/2025 and creates a conditional tourist-apartment route.
high
HCMC condo rule now applies to expanded city
Decision 19/2026 was adopted after HCMC absorbed former Binh Duong and Ba Ria-Vung Tau.
high
Nueva ley de fire safety desde 1/07/2025
Law 55/2024/QH15 replaced prior fire regime.
high
Mapa administrativo cambió el 1/07/2025
34 province-level units and two-tier local government now route permits.
high
Foreign housing quota is not STR permission
Up to 30% foreign apartment ownership in eligible buildings is an acquisition rule, not an operating licence.
Rechtlicher Rahmen
national
La Ley de Turismo define categorías específicas de alojamiento
Sí.
Art.48 includes hotel, tourist villa, tourist apartment, tourist accommodation ship, tourist guest house, house with rooms for tourists to rent, campsite and other forms. Platform label does not override legal category.
national
Condiciones mínimas de explotación de alojamiento turístico
Obligatorio.
Operator must have business registration and satisfy security/order, fire safety, environmental protection, food-safety where relevant and minimum facilities/services for the declared accommodation type.
mixed
Notificación a la autoridad turística antes de comenzar
Sí.
Before operation, the establishment notifies competent tourism authority of name/type/scale/address/legal representative and commitment to meet conditions; authority may inspect and require correction/reclassification.
national
La clasificación por estrellas es voluntaria, pero su uso está controlado
Voluntaria.
Operators may voluntarily apply for 1-5 star recognition. Unrecognised facilities should not market themselves using an official star classification they have not obtained.
national
Alojamiento sujeto a requisitos de seguridad y orden
Sí.
Accommodation is within conditional business-security framework; certificate/procedure depends on current legal and administrative setup. 2025-26 two-tier reforms make old district-level routing unreliable.
national
Nueva ley de incendios vigente desde 1 julio 2025
Sí.
Law 55/2024/QH15 replaced prior fire framework from 1 Jul 2025. Applicable design, inspection, equipment, rescue and acceptance obligations depend on building and use.
national
Desde 21/05/2026 guest reporting migra al sistema TBLT KBTT
Obligatorio.
All establishments must notify Vietnamese guest stays and declare foreign guest temporary residence on the unified TBLT KBTT system; old foreigner website and ASM are no longer the normal route.
national
Identificación y declaración de huéspedes extranjeros
Sí.
Accommodation must request passport/travel document and residence documents before admitting foreign guests and report temporary residence electronically/paper under current law; current unified portal requires timely/immediate digital declaration workflow.
national
El extranjero puede poseer vivienda elegible, no comprar suelo libremente
Condicionado.
Foreign individuals may own eligible housing in qualifying projects subject to national-security/geographic limits, quota and term. Land-use rights are a separate legal regime; do not market this as freehold land ownership.
Besteuerung touristischer Vermietung
Tax classification
Alojamiento turístico ≠ simple alquiler inmobiliario
VAT reducido al 8% para servicios elegibles hasta 31 diciembre 2026
8
Decrees 68/141
Umbral 2026 de household/individual business: VND1bn
1000000000
Decree 141 e-invoice
>VND1bn obliga e-invoice/cash-register connected invoice
1000000000
PIT business-service percentage
PIT revenue-method service rate: 2%
2
PIT property lease
Alquiler inmobiliario puro: PIT 5% sobre excedente de VND1bn
5
Regulatorische und Marktentwicklung
03.07.2026
VNAT reports H1 inbound near 12.3M
International arrivals +14.9% YoY.
21.05.2026
Unified TBLT KBTT guest reporting starts
All accommodation facilities migrate to one police system.
29.04.2026
Decree 141/2026 raises threshold to VND1bn
Tax-free/taxable trigger and e-invoice thresholds updated.
25.04.2026
HCMC Decision 19/2026 becomes effective
Conditional tourist-apartment route replaces Decision 26/2025.
05.03.2026
Decree 68/2026 household/individual business tax framework
New PIT/VAT method architecture introduced.
15.12.2025
Decree 320/2025 implements CIT rules
Detailed corporate tax rules.
01.10.2025
CIT Law 67/2025 effective
New 15/17/20 corporate rate structure.
01.07.2025
New 34-unit local-government map operates
New local authorities begin operation.
01.07.2025
Law 55/2024 fire/rescue regime effective
Current fire-law framework starts.
12.06.2025
National Assembly approves provincial consolidation
Vietnam moves to 34 province-level units.
27.02.2025
HCMC Decision 26/2025 issued
Restrictive condominium-use approach intensifies STR uncertainty.
01.08.2024
Housing Law implementing framework takes effect
Foreign housing ownership and quota procedures updated.
15.08.2023
Immigration amendments expand e-visa framework
E-visas may reach 90 days.
01.01.2018
Tourism Law 2017 takes effect
Modern tourist-accommodation framework begins.
01.01.2018
Decree 168/2017 takes effect
Detailed Tourism Law implementation.
PROFESSIONELLE INHALTE
Gatavia Professional Dossier · Vietnam
Erweiterte Analyse für Eigentümer, Verwalter und Investoren.
01
Due Diligence
Professionelle Prüfungen vor Kauf, Betrieb oder Umwandlung einer touristischen Unterkunft.
🔒 Geschützter Inhalt
02
Erweiterte Regulierung
Vertiefte Analyse von Anforderungen, Beschränkungen, Risiken und regulatorischen Szenarien.
🔒 Geschützter Inhalt
03
Professionelle Steueranalyse
Erweiterte steuerliche Behandlung und Themen mit besonderem Prüfbedarf.
🔒 Geschützter Inhalt
04
Professioneller Betrieb
Prozesse, wiederkehrende Pflichten und Dokumentenkontrolle.
🔒 Geschützter Inhalt
05
Regionaler Radar
Analyse von Gebieten und Städten mit unterschiedlichen Markt- oder Regulierungsbedingungen.
🔒 Geschützter Inhalt
06
Investoren
Risiken, Kosten, Rentabilität und Kriterien vor einer Investitionsentscheidung.
🔒 Geschützter Inhalt
07
Verwalter
Compliance, Vertretung, Reporting, Dokumentation und professionelles Management.
🔒 Geschützter Inhalt
08
Kennzahlen und Hinweise
Professionelle Kennzahlen zu Markt, Nachfrage, Risiko und regulatorischer Entwicklung.
🔒 Geschützter Inhalt
Dieses Dossier ist in Gatavia Land und Gatavia Global enthalten.
Quellen und Referenzbehörden
Da Nang People’s Committee
Da Nang 2025 tourism highlightsDa Nang People’s Committee
Da Nang 16.5M accommodation guests in 11 months 2025Government of Vietnam
Decree 320/2025/ND-CP Corporate Income Tax implementationGovernment of Vietnam
Decree 95/2024/ND-CP Housing Law implementationGovernment of Vietnam
Land Law 31/2024/QH15Government of Vietnam
2026 personal income tax on real-estate transfersGovernment of Vietnam
Decree 175/2025/ND-CP amending registration-fee rulesGovernment of Vietnam
Law 23/2023/QH15 immigration amendmentsGovernment of Vietnam
Decree 168/2017/ND-CPGovernment of Vietnam
Decree 96/2016/ND-CPGovernment of Vietnam / National Assembly
Resolution 204/2025/QH15 — VAT reduction through 31 December 2026Government policy portal
PIT Law 109/2025/QH15 overviewGovernment policy portal
Corporate Income Tax Law 67/2025 ratesGovernment policy portal
Decree 141/2026 raises tax-free revenue threshold to VND1bnGovernment policy portal
Decree 68/2026 business household tax methodHanoi People’s Committee
Hanoi tourism growth 2025Hanoi People’s Committee
Hanoi official accommodation demand indicatorsHo Chi Minh City Department of Science and Technology
HCMC 12 highlights 2025Ho Chi Minh City Media Center
HCMC short-term tourist accommodation in apartments 2026Ho Chi Minh City Official Gazette
Decision 19/2026/QD-UBND condominium managementHo Chi Minh City Official Gazette
Decision 19/2026 effective-date and replacement clauseHo Chi Minh City People’s Council
HCMC tourism after 9 months 2025Ministry of Culture, Sports and Tourism
2026 tourism targetMinistry of Culture, Sports and Tourism
Vietnam tourism 2025: breakthrough milestoneMinistry of Finance
Current tax Q&A on property rental after Decree 141/2026Ministry of Home Affairs
National provincial-level reorganisation 2025Ministry of Public Security
TBLT KBTT registration and login guidanceMinistry of Public Security
Unified accommodation guest reporting system from 21 May 2026Ministry of Public Security
Unified TBLT KBTT portalNational Assembly / Government
Fire Prevention, Firefighting and Rescue Law 55/2024/QH15National Assembly / Government
Housing foreign ownership quantitative capsNational Assembly / Housing Law
Housing Law 27/2023/QH15National Assembly / Legal Database
Tourism Law 09/2017/QH14National legal database
Decree 56/2023/ND-CP amendmentsNational Statistics Office of Vietnam
Socio-economic situation 2025Vietnam Immigration / Government
E-visa up to 90 days under Law 23/2023Vietnam National Authority of Tourism
H1 2026 international arrivalsPROFESSIONELLER PDF-RATGEBER
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