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Philippines

Airbnb Laws in Philippines

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Explore Rental Markets by Compliance

Compare demand, permit requirements, tax burden, and overall complexity across states.

Zamboanga Peninsula
Western Visayas
Soccsksargen
Northern Mindanao
National Capital Region
Mimaropa
Ilocos
Eastern Visayas
Davao
Cordillera Administrative Region
Central Visayas
Central Luzon
Caraga
Calabarzon
Cagayan Valley
Bicol
Autonomous Region in Muslim Mindanao

 Rental Types

Compare Rental Types and Requirements

See what’s allowed, what permits you need, and how regulations differ across rental durations.

Short-term rental

Allowed with permit

Under 30 nights

Airbnb, VRBO, direct booking

Permit required

-

Type 1 or Type 2 STR Licence

Type 1 = owner-occupied · Type 2 = non-owner-occupied

90-night annual cap for non-primary residences in restricted zones

Licence number must appear on all listing platforms

Max occupancy: 2 guests per bedroom plus 2 additional

Need the full application walkthrough?

Get your STR licence

Mid-term rental

Generally allowed

30–365 nights

Furnished monthly stays

Permit required

-

No STR permit needed

No annual night cap or density restrictions

No Hotel Occupancy Tax — meaningfully lower tax burden

Landlord-tenant rights apply — deposit, habitability, and notice obligations

Mid-term is lower friction. Get the basics right.

Get Property Report

Long-term rental

Fully allowed

12-month lease

Standard residential

Permit required

-

None — standard residential use

Residential Property Code governs · No STR obligations

No permits, night caps, or density restrictions

No Hotel Occupancy Tax obligations

Standard habitability, notice, and deposit rules apply

taxes

What Applies and Who Handles It

Understand which taxes apply, who collects them, and what you’re responsible for, especially when handling direct bookings.

STATE

Hotel Occupancy Tax

6%

Collected by

Airbnb, VRBO

Who files

Platform on your behalf

Applies to

STR under 30 days only

County 

County HOT

2%

Collected by

Platform or operator

Direct bookings

You must register & file

Applies to

STR under 30 days only

CITY

City hOT

6%

Collected by

Platform or operator

Filing frequency

Monthly

Applies to

STR under 30 days only

Combined total

All taxes, all levels

17%

OTA bookings

Platforms handle state portion

Direct bookings

You collect & file all three

Mid / Long-term

No HOT applies

Direct bookings mean three separate filings

Miss one and you're exposed. Lodge Compliance helps you automates all three

Automate Taxes Now

FAQs & Guides

Common Question From Operators

Clear answers to help you understand what’s required, and a straightforward way to get it done.

Let's Get You Compliant

How do I register my property as an STR in Texas?

Do I need a permit for mid-term rentals in Texas?

How do I handle taxes if I take direct bookings?

What happens if I don't comply?

Overview

The Philippines, a tropical paradise known for its stunning beaches and vibrant culture, has become a hotspot for short-term rentals, or transient accommodations, particularly in popular destinations like Boracay, Cebu, and Palawan. These rentals have not only provided tourists with unique and affordable lodging options but have also significantly contributed to the local economy. In 2023, the income generated from short-term rentals reached new heights, with the government benefiting from substantial tax revenues. Popular platforms like Airbnb and Agoda have become the go-to choices for listing these accommodations, reflecting the growing trend of transient stays in the country. As more travelers seek personalized experiences, short-term rentals in the Philippines continue to thrive, offering both economic benefits and memorable stays.

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Overview
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Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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