Operating an Airbnb Urban Guesthouse in Korea — Legal Compliance Guide 2026

1. After Registration: Operating Legally

Once you receive your foreign tourist urban guesthouse registration, you may begin listing on platforms like Airbnb. The registration is tied to a specific property — you cannot use it for other locations.

2. Foreign Guest Reporting Obligation

Under the Immigration Act, you must report foreign guests' passport information to the local immigration office or police station within 24 hours of check-in. This can be done online via the Hi Korea system or through your local police station.

3. Airbnb Platform Compliance

• Enter your registration number in the Airbnb listing
• Mark the listing as "foreign tourists only" (외국인 전용)
• Airbnb collects and remits VAT on platform fees in Korea
• Maintain your cancellation policy in line with registration rules

4. Tax Obligations

• Income from the guesthouse is classified as rental income (임대소득)
• Annual income tax filing required
• VAT registration may be required if revenue exceeds KRW 48 million/year
• Keep receipts for all deductible expenses (cleaning, supplies, repairs)

5. Common Violations and Penalties

• Hosting Korean domestic guests → administrative fine + registration cancellation risk
• Failing to report foreign guests → immigration law violation
• Operating without registration → fine up to KRW 3 million
• Exceeding registered room count → fine

6. Scaling Up: Multiple Properties

The urban guesthouse registration applies only to the property where you reside. For additional properties, you need separate registrations (each requiring owner-occupancy) or a different accommodation business license (일반숙박업).