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Accueil responsable à Taïwan

This article is intended to help hosts on Airbnb become familiar with hosting responsibilities, and to provide a general overview of selected laws, regulations, and proposed best practices that may affect hosts. You’re required to follow our guidelines, like our Hosting Standards, and to make sure that you follow the laws and other rules that apply to your specific circumstances and locale, such as Nondiscrimination Standards.

We recommend that you do your own research and/or seek external legal or tax advice, as this article isn’t comprehensive, and doesn’t constitute legal or tax advice in Taiwan. Also, as we don’t update this article in real time, please check each source and local requirements to make sure that the information provided hasn’t recently changed.

Health and cleanliness

Global information about Airbnb’s enhanced cleaning protocol can be found in general info about hosting places to stay.

In the context of the COVID-19 health crisis, the implementation of appropriate health and safety measures will be at the heart of the recovery of the tourism sector. Hosts need to follow the health and safety requirements for Airbnb stays.

Covid-19 related protocols

The operation of accommodation and lodging establishments may be affected in the context of the COVID-19 health crisis. Generally, additional safety, health and precautionary measures, restrictions and regulations depending on the quarantine status of the particular locality of your listing as implemented by central or local government or by property management may apply and change from time to time, including, among others, the mandatory wearing of masks, screening of guests, body temperature checks, capacity limitations, the accomplishment of health declaration forms. If your listing has been enrolled as a government-recognized quarantine hotel, additional protocols will apply. We recommend that you regularly check the COVID-19 related measures from the Taiwan Centers of Disease Control.

National taxes

Tax is a complex topic. Your own tax obligations can vary based on your particular circumstances. We recommend that you research your obligations or consult a tax professional to get more specific information.

In general, the money you earn as a Host on Airbnb is considered taxable income, which may be subject to different taxes like rental tax, income tax, or VAT.

Free tax guide

We want to make it easy for you to understand your tax responsibilities as a host on Airbnb, so we’ve partnered with an independent third-party accounting firm to provide a free tax guide (available in Traditional Chinese and English) that covers general tax information in Taiwan.

Regulations and permissions

It’s important to make sure you’re allowed to host on your property. Some examples of restrictions include contracts, laws, and community rules. Check with an attorney or local authority to learn more about regulations, restrictions, and obligations specific to your circumstances.

You can use the general info in this article as a starting point to learn about hosting regulations and permissions.

Hosting Regulations

Depending on where you live, there are a number of regulations that might impact you as a host.

The Act for the Development of Tourism establishes the rules for business relating to providing daily or weekly accommodation services for a brief period, under which hotels and "minsus" are regulated. "Minsu" refers to a licensed lodging facility that is part of a family’s home, and provides tourists with an in-depth travel experience that incorporates local culture, natural landscape, ecological environment, environmental resources, as well as agricultural/farming activities. Hotels and minsus are subject to certain licensing requirements as stipulated in the Regulations for the Administration of Hotel Enterprises and Regulations for the Management of Home Stay Facilities, respectively.

In particular, the location and registration requirements for minsus are highly restrictive under the aforementioned regulations. The local county/city governments have the discretion to designate certain areas permitted for operating minsus under very limited conditions under which minsus generally cannot be located in urban planning areas in practice. Please note that home sharing or short term rental without duly obtaining a hotel or minsu license are deemed unlicensed hotels or minsus, and are prohibited.

You can find further information on the licensing requirements and license application process at the website of the Bureau of Tourism.

Long term stays

On the other hand, providing accommodation for a period of 30 days or longer will be subject to the Rental Housing Market Development and Regulation Act. Additional information is available at the website of the Ministry of Internal Affairs.

It’s at your own risk to determine whether your space is eligible for hosting, and we therefore encourage you to ask a local attorney for advice.


Hosts aren’t allowed to engage in any activity that violates the laws and regulations of Taiwan. Airbnb isn’t responsible if a host violates any laws (e.g., laws that govern your placement of listings on the Airbnb website, laws related to your hosting obligations, or laws about your interactions with guests). If you have any questions about how these laws and regulations apply, contact your local government agency, or ask a local attorney for advice.

Contractual agreements and permits

Sometimes leases, contracts, building regulations, and community rules have restrictions against subletting or hosting. Review any contracts you’ve signed or contact your landlord, community council, or other authority.

You might be able to add an addendum to your lease or contract that can provide clarity about concerns, responsibilities, and liabilities for all parties, if agreed by the parties to the lease.

Mortgage restrictions

If your property has a mortgage (or any form of loan), check with the lender to make sure that there aren’t restrictions against subletting or hosting.

Subsidized housing restrictions

Subsidized housing usually has rules that prohibit subletting without permission. Check with your housing authority or housing association if you live in a subsidized housing community and are interested in becoming a host.


If you share your home with others, consider making a formal agreement with your housemates in order to outline expectations. Housemate agreements can include how often you plan to host, guest etiquette, whether you'll share revenue, and more.

Consumer Protection

Under the Taiwan Consumer Protection Act, a consumer may request that the disputes between businesses that commercially offer goods or services and the consumer be adjudicated by the Consumer Protection Committee. Additional rules such as mandatory partial refund requirements may also apply in certain circumstances. Additional information can be available at the website of the Consumer Protection Committee.


We’ll take appropriate action if anyone notifies us of potential misuse. We have guidelines to help local authorities report housing misuse.


We care about the safety of hosts and their guests. You can improve your guests’ peace of mind by providing a few simple preparations like emergency instructions and noting any potential hazards.

Emergency contact information

Include a contact list with the following phone numbers:

  • Local emergency numbers
  • The number for the nearest hospital
  • Your contact number
  • A number for a backup contact (in case guests can’t reach you)

It’s also a good idea to make sure guests know the best way to contact you in case of an emergency. You can also communicate with guests using messages on Airbnb as a safe alternative.

Medical supplies

Keep a first aid kit and tell your guests where it is. Check it regularly so you can restock supplies if they run out.

Fire prevention

If you have gas appliances, follow any applicable gas safety regulations and make sure you have a working carbon monoxide detector. Provide a fire extinguisher and remember to maintain it regularly.


Ensure you have a clearly marked fire escape route. Post a map of the route so it’s easy for guests to see. Identify any steps to take for power failures including location of a flashlight.

Hazard prevention

Here are some ways you can help prevent potential hazards:

  • Inspect your home to identify any areas where guests might slip, trip or fall
  • Remove the hazards you identify or mark them clearly
  • Fix any exposed wires and other electrical systems (e.g. circuit breakers)
  • Make sure your stairs are safe and have railings
  • Remove or lock up any objects that may be dangerous to your guests

Child safety

Some guests travel with young family members and need to understand if your home is right for them. You can use the Additional notes section of Listing details in your Airbnb account to indicate potential hazards or indicate that your home isn’t suitable for children and infants.

  1. Climate control

Working appliances, like furnaces and air conditioners, can greatly affect your guests’ comfort during their stay. There are lots of ways you can make sure your guests stay comfortable:

  • Make sure your home is properly ventilated
  • Provide instructions on how to safely use the heater and air conditioning
  • Check that the thermostat is working correctly and make sure that guests know where to find it
  • Service the appliances regularly

Occupancy limits

Establish safe occupancy limits. Your local government may have guidelines.


Part of being a responsible host is helping your guests understand best practices for interacting with your community. When you communicate local rules and customs with your guests, you’re helping to create a great experience for everyone.

Building rules

If your building has common spaces or shared amenities, let guests know the rules for those places.

House rules

You can include your house rules on the Additional notes section of Listing details in your Airbnb account. Guests usually appreciate it when you share your expectations with them upfront.


It’s usually a good idea to let your neighbors know if you’re planning to host. This gives them the chance to let you know if they have any concerns or considerations.


Guests book through Airbnb for lots of reasons, including vacations and celebrations. Let your guests know how noise impacts neighbors early on for a smoother experience. You may want to remind Guests of Airbnb’s Guest Reliability Standards and their obligation to the surrounding community.

If you’re concerned about disturbances to your community, there are different ways you can help limit excessive noise:

  • Implement a quiet hours policy
  • Don’t allow pets
  • Indicate that your listing isn’t suitable for children or infants
  • Prohibit parties and additional unregistered guests


Communicate any parking rules for your building and neighborhood to your guests. Examples of possible parking rules:

  • Only park in an assigned space
  • Don’t park on the west side of the street on Tuesdays and Thursdays due to street cleaning
  • Street parking is only available from 7pm-7am

The local government unit in your locality may also have specific regulations or ordinances restricting or allowing street parking. You may contact or check the relevant websites of the local government unit concerned for more information.

Companion animals and pets

First, check your lease or building rules to make sure there isn’t a restriction on pets. If you allow guests to bring pets, they’ll appreciate knowing good places to exercise their pet or where they should dispose of waste. Share a backup plan, like the number of a nearby pet kennel, in case a guest's pet upsets the neighbors.


Always respect your guests' privacy. Our rules on surveillance devices clearly state what we expect from our hosts, but some locations have additional laws and regulations that you’ll need to be aware of. In particular, The Communication Security and Surveillance Act and the Criminal Code of Taiwan prohibit the unconsented taking of photos, audios or videos of certain activities under circumstances in which the recorded person has a reasonable expectation of privacy.

Personal Data Protection

Certain businesses, including hotels and minsus that handles over certain number of personal data, are required under the Personal Data Protection Act to implement personal data safety maintenance plan. Additional details can be available here.


If you don't allow smoking, we suggest posting signs to remind guests. If you do allow smoking, be minded that smoking in certain public indoor and outdoor places, including hotels, is currently prohibited. Smoking may only be allowed in designated smoking areas which are compliant with


Work with your insurance agent or carrier to determine what kind of obligations, limits, and coverage are required for your specific circumstances, or to what extent any insurance coverage is obligatory.

Host Guarantee and Host Protection Insurance

Airbnb’s Host Damage Protection and Airbnb’s Host Liability Insurance provide you with basic coverage for listed damages and liabilities. However, these don’t take the place of homeowners insurance, renters insurance, or adequate liability coverage. You might need to meet other insurance requirements as well.

Liability and basic coverage

Review your homeowners or renters policy with your insurance agent or carrier to make sure your listing has adequate liability coverage and property protection.

Other hosting information

Check out our hosting FAQs to learn more about hosting on Airbnb.

Please note that Airbnb has no control over the conduct of hosts and disclaims all liability. Failure of hosts to satisfy their responsibilities may result in suspension of activity or removal from the Airbnb website. Airbnb isn’t responsible for the reliability or correctness of the information contained in any links to third party sites (including any links to legislation and regulations).

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