Running a homestay in Vietnam: conditions, paperwork and sales channels
HostBooking · · 8 min read
Running a homestay in Vietnam in 2026 takes four groups of things: paperwork (a household business registration, a security and order certificate, fire safety), premises that meet the minimum conditions for tourist accommodation, daily duties (guest registration with the police, a revenue book, tax above 1 billion VND a year), and sales channels with tools to run them. Here they are in the order to do them.
What the law calls a homestay
The Law on Tourism 2017 calls a homestay a house with rooms for rent to tourists, one of the types of tourist accommodation in Article 48. Article 49 sets three conditions: a business registration; meeting requirements on security and order, fire safety, the environment and food safety; and minimum facilities and services.
The national standard TCVN 7800:2017 describes a homestay in detail: a home with an area fitted out for paying guests, who share daily life with the host family; mattresses with sheets, covered duvets and pillows, towels, soap, a shared living area, plus criteria on hygiene, security and fire safety. Items marked with a star are only recommended. The standard is used to assess and recognise homestays; the binding minimum is Article 27 of Decree 168/2017/NĐ-CP (power, clean water, guest area, bathroom, toilet, bedding changed between guests, a manager trained in tourism service).
The paperwork, in order
| Task | Where | When |
|---|---|---|
| Register a household business (or set up a company) | Commune-level business registration office, or online | First |
| Fire safety file and equipment | Commune police / provincial fire police | Before the security certificate |
| Certificate of security and order | Commune police (29 rooms or fewer) | Before the first guest |
| Notify the tourism authority | The provincial department in charge of tourism (varies) | Before opening, as the province requires |
| Guest registration | Commune police, VNeID, public service portal | Every overnight guest, before 11 pm |
| Revenue book; tax filing above the threshold | Your tax office | All year; quarterly once revenue passes 1 billion |
Each step has its own guide: registering a homestay household business, homestay business licence 2026 (security, fire safety and where to file after the 2025 merger of provinces), and guest registration for homestays. The licence article is in Vietnamese.
Security and fire safety: the two most often skipped
- Security and order: accommodation is a conditional business under Decree 96/2016/NĐ-CP (amended several times, most recently in 2026), whatever the number of rooms. A homestay with a few rooms still needs this certificate before taking guests.
- Fire safety: under Appendix I of Decree 105/2025/NĐ-CP, accommodation of 2 storeys or more, or with a total floor area of 50 m² or more, is under fire-safety management. Most homestays are: you need house rules, signs, extinguishers, emergency lights, clear escape routes and a fire-safety file.
Tax and bookkeeping
The flat tax ended in 2026. A homestay with yearly revenue of 1 billion VND or less pays no VAT or personal income tax, but should still keep a full revenue book. Above 1 billion, it files quarterly, at 5% VAT and 2% income tax for accommodation. See Vietnam homestay tax 2026, and worked amounts at several revenue levels in how much tax a homestay pays.
Money and costs
Beyond renovation and furniture, work out the monthly costs (utilities, laundry, staff, OTA commission, software) and the break-even point before you start. Homestay startup costs has a sample cost table and the break-even sum.
Where to sell rooms
- OTAs (Booking.com, Agoda, Airbnb, Traveloka…): guests fast, but a commission on each booking. Work out a list price that covers it with the OTA price calculator.
- Google Maps: guests searching “homestay near me” find you on the map. See putting a homestay on Google Maps.
- Your own booking website: returning guests and guests from Facebook or Zalo book direct, with no commission. See how to make a homestay booking website.
Selling on several channels means syncing calendars so a room is never sold twice: a night sold on Booking.com must close on Airbnb and your website. See OTA calendar sync.
Software to run it
With a few rooms a notebook or a spreadsheet still works; once you sell on two channels or more, homestay management software puts every booking on one calendar. HostBooking has a room calendar with OTA sync, your own booking website, ID-card scanning to export the guest registration list, and the S1a/S2a tax books for household businesses. There is a Free plan to start with.
Can a homestay be built on agricultural land?
A common question for homestays and farmstays outside towns. Under the Land Law 2024 (No. 31/2024/QH15), land must be used for the purpose on its certificate. Agricultural land (rice, annual crops, perennial crops…) is neither residential nor commercial land, so you may not build a house to rent rooms on it without first changing its land-use purpose.
The Land Law 2024 (Article 218) and Decree 102/2024/NĐ-CP (Article 99) do allow combined multi-purpose use, where agricultural land is combined with trade, services or tourism. Legal commentary says the combined part may not exceed 50% of the area used for the main purpose, needs a plan approved by the land authority, must not change the land category, and buildings are generally temporary, easy-to-remove structures. A permanent house built for rooms on agricultural land can be fined and ordered removed.
The agricultural-land section is for reference only: the details depend on each province’s zoning and rules. Before investing, ask the commune land office and read the land-use certificate carefully. Information current as of November 2026; not legal advice.
Frequently asked questions
What are the minimum conditions for a homestay?
A business registration; security and order, fire safety, environmental and food-safety requirements; and minimum facilities under Article 49 of the Law on Tourism 2017 and Article 27 of Decree 168/2017/NĐ-CP: power, clean water, a guest area, bathroom, toilet, and clean bedding changed between guests.
Does a homestay with 2–3 rooms need to register?
Yes. Regular paid accommodation needs a household business registration and a security and order certificate, however few rooms. See registering a homestay household business.
Is TCVN 7800:2017 mandatory?
TCVN 7800:2017 is the national standard used to assess and recognise homestays as fit for tourists. The binding minimum is in Decree 168/2017/NĐ-CP; the TCVN standard is a good checklist for preparing rooms.
Does a homestay pay tax?
From 2026, yearly revenue of 1 billion VND or less pays no VAT or personal income tax. Above it, you file and pay quarterly. See Vietnam homestay tax 2026.
Can I run a homestay on perennial-crop land?
Not in a permanent building for accommodation until the land is converted to residential or commercial use. A small part may be used in combination under Article 218 of the Land Law 2024 if the plan is approved; ask the local land authority first.