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GATAVIA GLOBAL · China

Alojamento turístico em China

Guía profesional Gatavia de alquiler turístico y alojamientos de corta estancia en China continental: minsu, hoteles, seguridad pública, huéspedes extranjeros, fiscalidad, inversión y reglas locales.

Informação revista: 26/08/2026
GATAVIA

China continental tiene uno de los mercados turísticos domésticos más grandes del mundo y una oferta enorme de hoteles, guesthouses, minsu y alojamientos rurales. En 2025 registró 6,522 mil millones de viajes domésticos y RMB6,30 billones de gasto turístico doméstico; en H1 2026 ya sumó 3,463 mil millones de viajes.

La demanda combina megaciudades, patrimonio, naturaleza, nieve, costa y turismo rural. Pekín y Shanghái exigen lectura urbana estricta; Hainan, Yunnan, Zhejiang, Sichuan y otras provincias tienen rutas de homestay y turismo rural con condiciones propias.

Mercado turístico de China

Dados, contexto e principais indicadores do mercado turístico.

turismo
+16,2%

6,522 mil millones de viajes domésticos en 2025

+16,2% interanual.

Período: 2025
turismo
+9,5%

RMB 6,30 billones de gasto turístico doméstico

+9,5% interanual.

Período: 2025
turismo
+17,1%

154,50 millones de visitas inbound en 2025

+17,1%.

Período: 2025
turismo
+30,6%

35,17 millones de visitantes extranjeros

+30,6%.

Período: 2025
hoteles

7.586 hoteles star-rated al cierre de 2025

Mercado hotelero formal muy amplio.

Período: 2025
hoteles

RMB 144,8bn de ingresos en hoteles star-rated

Dato de reporting oficial.

Período: 2025
hoteles

ADR medio star-rated RMB 360,2

Promedio nacional.

Período: 2025
hoteles

Ocupación media star-rated 46,8%

Promedio nacional.

Período: 2025

Alertas regulamentares

high

China H1 2026 domestic trips reached 3.463bn

Trips rose 5.4% while spend rose only 2.0%.

high

Songjiang introduced updated rural-homestay implementation rules in 2026

Shanghai rural homestays have a distinct compliance route with public-security and building/fire controls.

high

2026 tourism forecast remains positive but is a forecast

China Tourism Academy projects 6.949bn domestic trips and RMB6.68tn spend for 2026.

high

Foreign non-hotel accommodation online registration pilot started 20 March 2026

Seven regions now allow online registration for foreigners staying outside hotels; national expansion is planned.

high

Zhongshan 2026 interim measures set clear homestay scale limits

Standard route generally uses max 14 rooms, 4 floors and 800 sqm per building.

high

Foreign individual home purchase remains self-use oriented

Official investment guidance continues to frame foreign individual residential purchase around work/study status and self-occupation, generally one residence.

high

Platforms have statutory licence-verification duties

E-Commerce Law requires verification of operator/licence information.

high

Small-scale VAT relief remains active through 31 December 2027

RMB100k monthly exemption and 1% reduced levy remain current for qualifying small-scale taxpayers.

high

Small low-profit enterprise effective EIT burden can be about 5% through 2027

Qualifying companies must meet income, employee and asset tests.

high

Beijing Capital Functional Core Area short-rental ban remains in force

Residential short-term rentals in the core area are prohibited under current municipal rules.

Quadro regulamentar

national

No existe una licencia Airbnb nacional

Correcto.

China uses national laws/standards plus provincial/city/county rules and property/community controls. The legal route depends on whether the asset is hotel,旅馆, 民宿, rural homestay, apartment or another category.

national

GB/T 41648-2022 is a national tourism-homestay standard, not a universal licence

Yes.

The standard sets baseline/basic and classification requirements and supports quality grading. It does not replace administrative permits or local public-security, fire, land, building, health or business-registration requirements.

national

Online lodging business still needs lawful market registration/licences

Usually yes.

E-Commerce Law requires e-commerce operators to handle market-subject registration unless a statutory exemption applies and to obtain administrative licences when the activity requires them.

national

Guest identity registration and reporting to public security is a core operating duty

Mandatory.

Hotel/lodging operators must verify guests and transmit required information through public-security systems under applicable national/local rules. Deadlines differ by jurisdiction, e.g. Shanghai 2 hours, Sichuan real-time.

national

Foreigner staying outside a hotel must be registered within 24 hours

Yes.

Article 39 requires the foreigner or host to register with public security within 24 hours. From 20 Mar 2026 an online pilot operates in seven provincial-level regions and is planned for gradual expansion.

mixed

Beijing Capital Functional Core Area prohibits residential short-rental housing

Prohibited in the core area.

Beijing defines short-rental housing as residential-compound property charged by day/hour. The Capital Functional Core Area prohibits this activity. Elsewhere, management rules/consent, owner consent, safety, police undertaking and property/community notice are required.

national

Foreign individual residential purchase is generally for self-occupation, not STR investment

Restricted.

Current official investment guidance states foreign individuals working or studying in China may buy commodity housing meeting actual self-use needs, subject to local purchase restrictions, and generally only one self-occupied residence.

national

Foreign investors cannot operate as individual industrial/commercial households

Yes.

The 2024 national foreign-investment negative list states overseas investors may not act as individual industrial/commercial households, sole-proprietorship investors or farmer-cooperative members. A hospitality investment therefore requires a permitted corporate/investment structure.

national

Changing a residence into business premises can require unanimous consent of interested owners

Yes, where the use amounts to such conversion.

Civil Code Article 279 prohibits unlawful change of residence to business premises and requires compliance with management rules plus unanimous consent of interested owners.

Fiscalidade do alojamento turístico

VAT life services

Accommodation service VAT: 6% for general VAT taxpayers

6
Small-scale VAT relief

Small-scale VAT taxpayers: RMB100k monthly exemption through 2027

100000
Temporary VAT reduction

Small-scale 3% taxable sales can be levied at 1% through 2027

1
Enterprise Income Tax

Standard Enterprise Income Tax: 25%

25
Small low-profit enterprise preference

Qualifying small low-profit enterprise effective burden about 5% through 2027

5
Individual-business PIT preference

Individual industrial/commercial household PIT relief through 2027

Non-resident EIT

Non-resident enterprise China-source passive income often effective 10%

10

Evolução regulamentar e do mercado

07/08/2026

MCT publishes H1 2026 domestic travel data

3.463bn trips and RMB3.21tn spend reported.

30/04/2026

Songjiang issues 2026 rural homestay implementation rules

Shanghai district route updates operational/public-security requirements.

01/04/2026

China Tourism Academy publishes 2026 forecast

Forecast 6.949bn domestic trips and 163m inbound visits.

20/03/2026

Online registration pilot for foreigners outside hotels begins

Seven provincial-level regions join NIA digital workflow.

26/01/2026

MCT reports 6.522bn domestic trips for 2025

Domestic travel reached new scale with RMB6.30tn spend.

06/01/2026

Zhongshan interim homestay measures published

Clear local category and scale rules introduced.

30/12/2025

2025 national A/B-grade homestay results published

185 homestays identified as broadly meeting grading standard.

03/06/2025

Yunnan publishes tourism-sojourn positive/negative list

Land/ecology and rural asset-use discipline strengthened.

01/11/2024

2024 foreign-investment negative list takes effect

Outside listed sectors national treatment applies, while prohibited entity forms for foreign investors remain.

01/08/2023

Small-scale VAT relief extended through 2027

RMB100k monthly exemption and 1% reduced levy announced.

01/01/2023

Small-business tax preferences begin current 2023-2027 cycle

Individual-business PIT relief and small-enterprise/local-tax relief period starts.

12/08/2022

GB/T 41648-2022 national tourism homestay standard published

National standard upgrades prior industry approach.

01/08/2021

Sanya Rural Homestay Ordinance takes effect

Rural homestay opening and operating duties formalised.

01/02/2021

Beijing short-term rental housing notice takes effect

Capital Functional Core Area ban and conditional regime elsewhere become operational.

05/01/2017

Zhejiang homestay guidance takes effect

Provincial framework defines standard homestay scale and safety/guest-registration conditions.

CONTEÚDO PROFISSIONAL

Dossier Profissional Gatavia · China

Análise avançada para proprietários, gestores e investidores.

01

Due diligence

Verificações profissionais antes de comprar, explorar ou transformar um alojamento turístico.

🔒 Conteúdo protegido
02

Regulamentação avançada

Análise aprofundada de requisitos, limitações, riscos e cenários regulamentares.

🔒 Conteúdo protegido
03

Fiscalidade profissional

Tratamento fiscal avançado e questões que exigem especial atenção.

🔒 Conteúdo protegido
04

Operação profissional

Procedimentos, obrigações recorrentes e controlo documental.

🔒 Conteúdo protegido
05

Radar territorial

Análise de territórios e cidades com diferenças de mercado ou regulamentação.

🔒 Conteúdo protegido
06

Investidores

Riscos, custos, rentabilidade e critérios antes de uma decisão de investimento.

🔒 Conteúdo protegido
07

Gestores

Cumprimento, representação, reporting, documentação e gestão profissional.

🔒 Conteúdo protegido
08

Métricas e alertas

Indicadores profissionais de mercado, procura, risco e evolução regulamentar.

🔒 Conteúdo protegido

Este dossier está incluído em Gatavia País e Gatavia Global.

Fontes e organismos de referência

Ministry of Culture and Tourism
2026 Spring Festival domestic tourism
Ministry of Culture and Tourism
2026 May Day domestic tourism market
Ministry of Culture and Tourism
2025 domestic resident travel data
National Immigration Administration
Exit and Entry Administration Law - Article 39
State Administration for Market Regulation
Civil Code of the People’s Republic of China - Article 279
State Administration for Market Regulation
E-Commerce Law of the People’s Republic of China
State Taxation Administration
Enterprise Income Tax Law
State Taxation Administration
VAT rate applicable to life services
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