Abstract: In the perspective of life aesthetics industry, the case analysis on the business model of boutique homestays in Taiwan was conducted by taking the Adagio, the Old England Manor and Joye Cottage as research objects and combining with the theoretical model of business models. The research showed that the business model of boutique homestays in Taiwan has fully demonstrated the core connotation and typical characteristics of life aesthetics industry, and the operators of homestays have passed the unique business concept to the target customer base and also integrated the aesthetic elements into the business elements, thus to build the business model of boutique homestays in Taiwan. It would provide important reference value for the vigorous development of the homestay industry in the Chinese mainland.