demand
+20% approx.
21.2 million international visitors in 2025
Over 20% year-on-year growth.
Period: 2025
GATAVIA GLOBAL · Gatavia Vietnam
Short-term rentals in Vietnam
This section explains the operation of short-term rental in Vietnam and how to correctly separate the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the method of operation, and the rules that apply to the case.
✓ Information reviewed: 08/26/2026
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GATAVIA
This section explains how to analyze the market, profitability, and investment in Vietnam without confusing the different legal, fiscal, and operational layers. The specific answer depends on the type of property, the method of operation, and the applicable rules in each case. The specific and verified data is presented below in the Gatavia information block.
The investment analysis must separate general tourism data from the actual metrics of a specific property. 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 Vietnam
Data, context and key indicators for the tourism market.
demand
+14,9 %
12.3 million international visitors in H1 2026
+14.9% year-on-year.
Period: H1 2026
economy
>1.000
Tourism revenue > VND1,000tn in 2025
Historic maximum.
Period: 2025
economy
+14,6 %
Accommodation and food > VND843tn
+14.6% year-on-year.
Period: 2025
All accommodation establishments
21/05/2026
From 21/05/2026, the guest reporting migrates to the TBLT KBTT system
Mandatory.
Period: 2026
taxation
VND1bn
2026 individual/domestic threshold: VND1bn
2026 individual/domestic threshold: VND1bn Tax base: Decree 141 replaced VND500m with VND1bn in the relevant provisions.
Period: 2026
Regulatory alerts
Public information is not yet available for this section.
Regulatory framework
national
The Tourism Law defines specific categories of accommodation
Yes.
The Tourism Law defines specific categories of accommodation Application: Tourist accommodation Verified rule: Yes. Conditions: Paid tourist accommodation. Exceptions: Residential leasing without tourist accommodation services may fall under different rules. Timing: Before starting the activity. Legal reference: Tourism Law 09/2017/QH14 Art.48
national
Minimum conditions for the operation of tourist accommodation
Mandatory.
Minimum conditions for the operation of tourist accommodation Application: Tourist accommodation businesses Verified rule: Mandatory. Exceptions: Specific technical standards vary by type/scale. Legal reference: Tourism Law Art.49 + Decree 168/2017
mixed
Notification to the tourism authority before starting
Yes.
Notification to the tourism authority before starting Application: Tourist accommodation establishments Verified rule: Yes. Conditions: Tourist accommodation business. Exceptions: The processing authority may change under two-level government reforms. Timing: Before opening; update substantial changes. Legal reference: Decree 168/2017/ND-CP
national
Star classification is voluntary, but its use is regulated
Voluntary.
Star classification is voluntary, but its use is regulated Application: Hotels, tourist villas, tourist apartments, tourist boats Verified rule: Voluntary. Exceptions: It is not necessary to request a star classification solely to operate if all other conditions are met. Timing: After meeting the conditions; certification deadline according to current regulations. Legal reference: Tourism Law Art.50
national
Accommodation subject to security and order requirements
Yes.
Accommodation subject to security and order requirements Application: Accommodation business Verified rule: Yes. Conditions: Operational accommodation business. Exceptions: The exact competent office must be verified in the current portal. Moment: Before/throughout the operation. Legal reference: Decree 96/2016 modified by Decree 56/2023 and subsequent reforms
national
New fire law effective from July 1, 2025
Yes.
New fire law effective from July 1, 2025 Application: Buildings/accommodation subject to fire regulations Verified rule: Yes. Legal reference: Law 55/2024/QH15
national
From 21/05/2026, the guest reporting migrates to the TBLT KBTT system
Mandatory.
From 21/05/2026, the guest reporting migrates to the TBLT KBTT system Application: All accommodation establishments Verified rule: Mandatory. Conditions: The accommodation receives guests. Exceptions: Contingency/offline procedures according to current police guidelines. Legal reference: MPS Notice effective May 21, 2026
national
Identification and declaration of foreign guests
Yes.
Identification and declaration of foreign guests Application: Foreign guests Verified rule: Yes. Conditions: Foreign national staying at the establishment. Exceptions: Document contamination and deadlines for remote areas may apply under the law. Legal reference: Law 23/2023/QH15 + current MPS portal
national
Foreigners may own eligible housing but cannot freely buy land
Conditional.
Foreigners may own eligible housing but cannot freely buy land Verified rule: Conditional. Exceptions: Vietnamese spouses/Vietnamese abroad and foreign organizations have different routes. Timing: Before acquisition. Legal reference: Housing Law 27/2023 + Land Law 31/2024
Short-term rental taxation
Taxation
Tourist accommodation ≠ simple real estate rental
VAT reducido al 8% para servicios elegibles hasta 31 diciembre 2026
VAT reducido al 8% para servicios elegibles hasta 31 diciembre 2026
8
Taxation
2026 individual/domestic threshold: VND1bn
1000000000
Taxation
>VND1bn obliga e-invoice/cash-register connected invoice
1000000000
Taxation
PIT revenue-method service rate: 2%
2
Taxation
Alquiler inmobiliario puro: PIT 5% sobre excedente de VND1bn
5
Regulatory and market evolution
04/25/2026
HCMC changes course on 04/25/2026
Decision 19/2026 replaces decision 26/2025 and creates a conditional pathway for tourist apartments.
02/27/2025
Decision 19/2026 expressly replaces the restrictive Decision 26/2025
Yes.
PROFESSIONAL CONTENT
Gatavia Professionelles Dossier · Vietnam
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.
🔒 Protected content
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.
🔒 Protected content
This dossier is included with Gatavia Country and Gatavia Global.
Sources and reference authorities
Da Nang People’s Committee
Da Nang People’s CommitteeDa Nang People’s Committee
Da Nang People’s CommitteeGovernment News
Government NewsGovernment of Vietnam
Government of VietnamGovernment of Vietnam
Decree 95/2024/ND-CP Housing Law implementationGovernment of Vietnam
Government of VietnamGovernment of Vietnam
Government of VietnamGovernment of Vietnam
Government of VietnamGovernment of Vietnam
Government of VietnamGovernment of Vietnam
Government of VietnamGovernment of Vietnam
Government of VietnamGovernment of Vietnam / National Assembly
Government of Vietnam / National AssemblyGovernment policy portal
PIT Law 109/2025/QH15 overviewGovernment policy portal
Government policy portalGovernment policy portal
Government policy portalGovernment policy portal
Government policy portalHanoi People’s Committee
Hanoi tourism growth 2025Hanoi People’s Committee
Hanoi tourism growth 2025Ho Chi Minh City Department of Science and Technology
Ho Chi Minh City Department of Science and TechnologyHo Chi Minh City Media Center
Ho Chi Minh City Media CenterHo Chi Minh City Official Gazette
Decision 19/2026/QD-UBND condominium managementHo Chi Minh City Official Gazette
Decision 19/2026/QD-UBND condominium managementHo Chi Minh City People’s Council
HCMC tourism after 9 months 2025Ministry of Culture, Sports and Tourism
Vietnam tourism 2025: breakthrough milestoneMinistry of Culture, Sports and Tourism
Vietnam tourism 2025: breakthrough milestoneMinistry of Finance
Ministry of FinanceMinistry of Home Affairs
Ministry of Home AffairsMinistry 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
National Assembly / Legal DatabaseNational legal database
National legal databaseNational Statistics Office of Vietnam
Socio-economic situation 2025Vietnam Immigration / Government
Vietnam Immigration / GovernmentVietnam National Authority of Tourism
H1 2026 international arrivalsPROFESSIONAL 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.