In Taiwan, hosts must register their short-term rentals and obtain permits to operate legally. The process involves submitting an application to the local tourism bureau or municipal authority, paying applicable fees, and meeting documentation requirements.

Application Fee: Fees vary by municipality and property size, generally ranging from NT$5,000 to NT$10,000.

Required Documents:

• Proof of property ownership or lease agreement.
• Floor plans of the property.
• Safety inspection certificates, including fire safety compliance.
• Business registration documents, if applicable.

Process:

1. Submit the application and required documents to the local authority.
2. Pay the application fee.
3. The property undergoes inspections to ensure compliance with safety and health standards.
4. Upon approval, receive the permit or license to operate.

Regulations differ by city, so consulting local authorities or legal experts is crucial for full compliance.

In Taiwan, operating a short-term rental requires landlord permission, local government registration, and compliance with safety, zoning, and health regulations. Hosts in properties governed by a homeowners association (HOA) must also follow HOA rules and secure approval if needed. Non-compliance can lead to fines, legal action, and permit revocation. Consulting relevant parties and authorities is essential for legal operation.

In Taiwan, income from short-term rentals is taxable under both national and local tax regulations. Rental income must be reported annually as part of income tax filings. Residents are taxed progressively, with rates ranging from 5% to 40%, while non-residents are taxed at a flat rate of 18%. Additionally, rental services are subject to a 5% Value-Added Tax (VAT), though small-scale enterprises with monthly sales below NT$200,000 may qualify for simplified tax calculations. Taxpayers can claim a standard deduction of NT$131,000 for single filers or NT$262,000 for married couples, along with personal exemptions of NT$97,000 per person, increasing to NT$145,500 for individuals aged 70 or older.

Local taxes include a house tax, with rates between 1.5% and 3.6% of the property's assessed value, and a land value tax, which varies based on the land’s value and usage. VAT returns are filed bimonthly, with deadlines set 15 days after each two-month period. Income tax for individuals must be filed between May 1 and May 31 for the previous year, with payments due by May 31. Corporations have a filing deadline of five months after the fiscal year ends, typically May 31.

All tax returns must be submitted to the National Taxation Bureau of Taiwan to ensure compliance and avoid penalties.

There is no tourist tax in Taiwan, instead Taiwan’s VAT is considered a tourist tax and travelers get a refund for buying goods over NT$2,000 from eligible stores, gathering necessary documents, and claiming the refund within 90 days at an airport or port, with several refund options available.

In Taiwan, short-term rental hosts must register their properties with local authorities and report guest information, including names, nationalities, ID or passport numbers, and stay dates. This information is submitted to local police, especially for foreign guests, through designated platforms or in person. These measures enhance security, support immigration control, and ensure regulatory compliance. Non-compliance can lead to fines and permit revocation. Hosts should follow local regulations and maintain accurate records.

In Taiwan, short-term rental properties must meet health and safety standards to protect guests. Requirements include functional fire safety measures (smoke detectors, extinguishers, emergency exits), structural integrity to withstand natural disasters, proper sanitation, and compliance with electrical and gas safety regulations. Hosts must also provide emergency procedure information. Local authorities monitor compliance, and violations can result in fines or permit revocation. Hosts should consult local agencies to ensure adherence to all regulations.

In Taiwan, online platforms facilitating short-term rentals, such as Airbnb, are required to ensure that listings comply with national laws and regulations. This obligation stems from the Act for the Development of Tourism, which mandates that all accommodations offered to tourists must be registered and meet specific safety and operational standards. Platforms are expected to verify that hosts have obtained the necessary permits and adhere to local regulations before allowing their properties to be listed. Failure to comply can result in legal penalties for both the platform and the host.

In Taiwan, national laws prohibit discrimination in short-term rentals, ensuring equal treatment for all guests. The Immigration Act bans discrimination based on nationality, race, or birthplace. The Employment Service Act extends protections against discrimination based on gender, sexual orientation, religion, and more to public services, including accommodations. The People with Disabilities Rights Protection Act mandates accessible lodging and prohibits discrimination against individuals with disabilities. These laws promote fairness and accessibility in short-term rental practices.

In Taiwan, short-term rental platforms are required to share data with national government authorities to ensure compliance with local regulations and maintain public safety. This mandate involves:

1. Host Registration Information: Platforms must provide details of hosts, including their identities and property addresses, to verify that all listings are legally registered and meet the necessary standards.
2. Guest Information: Platforms are obligated to report guest details, such as names, nationalities, and stay durations, to relevant authorities. This practice aids in monitoring and security measures.

These requirements are part of Taiwan's efforts to regulate the short-term rental market effectively, ensuring that all operations are transparent and adhere to established laws.

In Taiwan, there is no explicit legal requirement mandating hosts to obtain liability insurance for short-term rental properties. However, securing such insurance is highly advisable to protect against potential risks, including property damage and guest injuries. Platforms like Airbnb offer coverage options, but these may have limitations. Therefore, hosts should consider acquiring comprehensive liability insurance to ensure adequate protection also hotel enterprises are mandated to obtain liability insurance with the following minimum coverage:

- Bodily injury or death per person: NT$3 million

- Bodily injury or death per incident: NT$15 million

- Property damage or loss per incident: NT$2 million

- Total insured value per annum: NT$34 million

These requirements are stipulated in Article 9 of the "Regulations for the Administration of Hotel Enterprises

In Taiwan, zoning and cultural heritage protection laws ensure the balanced use of land and preservation of historical sites.

Zoning Laws: Governed by the Regional Planning Act and Urban Planning Act, zoning regulations classify land for residential, commercial, industrial, or other uses. The Construction and Planning Agency oversees compliance, ensuring development aligns with national and local plans. Urban areas must follow city-specific guidelines, while rural areas focus on protecting natural resources.

Cultural Heritage Protection: The Cultural Heritage Preservation Act protects historic sites, cultural landscapes, and artifacts. Administered by the Ministry of Culture, it mandates preservation of designated sites and requires approvals for modifications or developments impacting these areas. Local governments implement and monitor compliance.

Additional Regulations: Laws such as the National Park Law, Building Act, and Tourism Development Act also regulate activities in heritage and environmentally sensitive zones. Restrictions may include limits on construction, business operations, and land use to preserve Taiwan’s cultural and natural assets.

These laws ensure sustainable development and the protection of Taiwan’s cultural and historical identity while promoting responsible tourism.

In Taiwan, while there are no specific sustainability requirements for short-term rentals, broader environmental regulations impact all accommodation providers. These include promoting energy efficiency through the use of efficient appliances, enforcing strict waste segregation and recycling policies, and emphasizing water conservation with water-saving fixtures. Adopting these practices supports Taiwan’s sustainability goals and aligns with its environmental protection efforts.

In Taiwan, the Land Act protects long-term tenants from unjust eviction, including attempts to convert properties into short-term rentals. Evictions are allowed only under specific conditions, such as the landlord needing the property for personal use, unauthorized subleasing, rent non-payment for two months, illegal activities, or significant property damage. Landlords must provide at least seven days' written notice before terminating a lease. Tenants unlawfully evicted may claim compensation for damages, ensuring housing stability and preventing arbitrary displacement.

In Taiwan, hosts accommodating foreign guests must report guest information to immigration authorities within 24 hours of arrival. Required details include the guest's full name, nationality, passport number, date of birth, and stay dates. Reporting can be done through designated online platforms or in person at the local police station. This process ensures public safety, supports immigration control, and maintains regulatory compliance. Non-compliance may result in fines or permit revocation, making adherence essential for legal operation

In Taiwan, online platforms facilitating short-term rentals, such as Airbnb, are required to ensure that listings comply with national laws and regulations. This obligation stems from the Act for the Development of Tourism, which mandates that all accommodations offered to tourists must be registered and meet specific safety and operational standards. Platforms are expected to verify that hosts have obtained the necessary permits and adhere to local regulations before allowing their properties to be listed. Failure to comply can result in legal penalties for both the platform and the host

In Taiwan, short-term rental contracts are governed by laws ensuring consumer protection and transparency:

1. The Consumer Protection Act mandates fairness and clear information in rental agreements, prohibiting unfair terms.
2. The Civil Code provides general contract law principles, emphasizing mutual consent and fair terms.
3. The Tourism Development Act requires rentals to obtain licenses and meet safety and hygiene standards.
4. The Personal Data Protection Act regulates the handling of guest data, ensuring lawful collection and privacy measures.

These laws uphold consumer rights, guest privacy, and service transparency in Taiwan's short-term rental market.

In Taiwan, non-residents can own and operate short-term rental properties but must comply with specific regulations and tax obligations:

1. Residency Requirements: Non-residents must register their property as a legal lodging facility under the Tourism Development Act and obtain necessary permits.
2. Tax Obligations: Non-residents pay a 20% income tax on gross rental income and may need to register for VAT, charging 5% on rental services if earnings exceed the threshold.
3. Property Tax: Applicable to all property owners, with rates based on location and assessed value.

Non-compliance can result in fines and legal penalties. Consulting local legal and tax experts is advised to ensure full compliance.

1. In Taiwan, short-term rentals, known as "日租套房" (daily rental suites) or "短租" (short-term rentals), are classified based on accommodation type and stay duration:
   1. Daily Rental Suites (日租套房): Short stays, typically from one to several days, popular with tourists and business travelers.
   2. Monthly Rental Apartments (月租公寓): Accommodations leased for a month or more, often fully furnished for extended stays.
   3. Serviced Apartments (服務式公寓): Fully furnished units offering hotel-like services, suitable for both short-term and long-term stays.
   4. Share Houses and Co-living Spaces (合租房/共居空間): Private rooms within shared spaces, catering to young professionals and students.
2. Taiwan’s regulatory framework for short-term rentals is evolving, with increasing focus on licensing, safety, and taxation. Hosts should stay updated on legal requirements to ensure compliance.

In Taiwan, during national events or holidays, the government may enforce additional regulations to ensure public safety and order. These include stricter ID verification, traffic controls, guidelines for public assemblies, and heightened noise restrictions. Such measures are announced in advance through official channels to ensure public awareness and compliance.

In Taiwan, operating a short-term rental without the necessary permits can lead to significant penalties. According to the Taipei Department of Information and Tourism, individuals offering illegal short-term accommodations may face fines of up to NT$100,000. In 2022, Taipei City imposed a record total of NT$23.4 million in fines on such illegal operators. Additionally, unlicensed accommodations are sometimes linked to illegal activities, including pornography, gambling, and drug-related offenses, which pose further legal risks and endanger guest safety.

Hosts are strongly encouraged to register their properties with the appropriate authorities to ensure compliance with all relevant regulations, avoiding legal repercussions and contributing to a safer accommodation market in Taiwan.