tourism
+16,2%
6.522 billion domestic trips in 2025
+16.2% year-on-year.
Period: 2025
GATAVIA GLOBAL · Gatavia China
Short-term rentals in China
This section explains how tourism rental operates in China and how to properly separate the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the manner of operation, and the applicable rules in each case.
✓ Information reviewed: 10/11/2026
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GATAVIA
This section explains how to analyze market, profitability, and investment in China without confusing the various legal, fiscal, and operational layers. The specific answer depends on the type of property, the form of operation, and the rules applicable to the case. The specific and verified data are presented below in the Gatavia information block.
The investment analysis must separate general tourism data from the real metrics of a specific residence. National or regional overnight stays help to understand demand, but do not equate to occupancy, average price, or profitability of a property.
Tourism market in China
Data, context and key indicators for the tourism market.
tourism
+9,5%
RMB 6.30 trillion domestic tourism spending
+9.5% year-on-year.
Period: 2025
tourism
+17,1%
154.50 million international tourism visits in 2025
+17,1%.
Period: 2025
tourism
+30,6%
Foreign visitors 2025
Foreign visitors 2025 Value: 35.17 million Reference year: 2025 Scope: Mainland China Interpretation: +30.6% YoY.
Period: 2025
hotels
Average ADR star-rated RMB 360.2
National average.
Period: 2025
Regulatory alerts
Public information is not yet available for this section.
Regulatory framework
national
There is no national Airbnb license
Correct.
There is no national Airbnb license Application: All short-stay accommodations Verified rule: Correct. Exceptions: There is no national shortcut. Timing: Before acquisition and before publishing the accommodation. Legal reference: National + local framework for accommodation
Short-term rental taxation
Taxation
Accommodation service VAT: 6% for general VAT taxpayers
6
Taxation
Small-scale VAT taxpayers: RMB100k monthly exemption through 2027
100000
Taxation
Small-scale 3% taxable sales can be levied at 1% through 2027
1
Taxation
Standard Enterprise Income Tax: 25%
25
Taxation
Qualifying small low-profit enterprise effective burden about 5% through 2027
5
Taxation
Individual industrial/commercial household PIT relief through 2027
Taxation
Non-resident enterprise China-source passive income often effective 10%
10
Regulatory and market evolution
Public information is not yet available for this section.
PROFESSIONAL CONTENT
Gatavia Professionelles Dossier · China
Advanced analysis for owners, managers and investors who need to go beyond public information.
01
Due diligence
Professional checks before purchasing, operating or converting short-term accommodation.
🔒 Protected content
02
Advanced regulation
In-depth analysis of requirements, restrictions, risks and regulatory scenarios.
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03
Professional taxation
Advanced tax treatment, scenarios and issues requiring special attention.
🔒 Protected content
04
Professional operations
Processes, recurring obligations and documentary control.
🔒 Protected content
05
Territorial radar
Assessment of territories, cities and areas with different market or regulatory conditions.
🔒 Protected content
06
Investors
Risks, costs, profitability, scenarios and criteria before making an investment decision.
🔒 Protected content
07
Managers
Compliance, representation, reporting and professional management for third parties.
🔒 Protected content
08
Metrics and alerts
Professional indicators covering market, demand, risk and regulatory evolution.
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This dossier is included with Gatavia Country and Gatavia Global.
Sources and reference authorities
Beijing Municipal Government
Notice on regulating short-term rental housingChina Tourism Academy / MCT
China Tourism Academy / MCTMinistry of Commerce
China Foreign Investment Guide - property purchase rulesMinistry of Commerce
Ministry of CommerceMinistry of Culture and Tourism
Ministry of Culture and TourismMinistry of Culture and Tourism
2025 Culture and Tourism Development Statistical BulletinMinistry of Culture and Tourism
Ministry of Culture and TourismMinistry of Culture and Tourism
2026 May Day domestic tourism marketMinistry of Culture and Tourism
2025 domestic resident travel dataMinistry of Culture and Tourism
2025 national A/B-grade tourism homestay assessment resultsMinistry of Culture and Tourism
National standard GB/T 41648-2022 - Basic requirements and classification for tourism homestaysNational Immigration Administration
National Immigration AdministrationNational Immigration Administration
National Immigration AdministrationNational Immigration Administration of China
National Immigration Administration of ChinaNDRC / Ministry of Commerce
NDRC / Ministry of CommerceSanya Municipal People’s Congress
Sanya Rural Homestay Promotion and Management OrdinanceShanghai Public Security Bureau
Accommodation registration rules for hotel-industry unitsShanghai Songjiang District Government
Shanghai Songjiang District GovernmentSichuan Government Service
Sichuan Hotel Industry Public Security Management MeasuresState Administration for Market Regulation
E-Commerce Law of the People’s Republic of ChinaState Administration for Market Regulation
Civil Code of the People’s Republic of China - Article 279State Taxation Administration
VAT rate applicable to life servicesState Taxation Administration
State Taxation AdministrationState Taxation Administration
State Taxation AdministrationState Taxation Administration
State Taxation AdministrationState Taxation Administration
State Taxation AdministrationState Taxation Administration
VAT relief for small-scale taxpayers through 2027State Taxation Administration
Enterprise Income Tax LawYunnan Provincial Government
Yunnan Provincial GovernmentYunnan Provincial Government
Yunnan Provincial GovernmentZhejiang Provincial Government
Zhejiang Provincial GovernmentZhongshan Municipal Government
Interim Measures for Homestay Management in ZhongshanPROFESSIONAL PDF GUIDE
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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.