Airbnb Taxes in Puerto Rico: A Complete Guide for Short-Term Rental Owners

By Ernesto C. Martínez Rosa, CPA, MBA · Last reviewed: September 23, 2026

If you rent your Puerto Rico property on Airbnb for stays shorter than 90 consecutive days, you run a lodging business in the eyes of the law. You must register with the Puerto Rico Tourism Company, file a room tax return every month, and report your rental income to the Puerto Rico Department of Treasury (Hacienda). Airbnb collects the room tax. You still file.

How to use this guide

This guide explains how the system works. The structure changes slowly. Specific numbers, such as bond amounts, penalty amounts, and due dates, can change. When a number matters, we tell you which official source to check. You will find all of those sources in one table near the end.

Words you need to know

Short-term rental

A property rented to guests for less than 90 consecutive days.

Hotelier (hostelero)

The legal name for anyone who runs lodging, including an Airbnb host.

Room tax

A tax on what guests pay to stay. Its official name is the Room Occupancy Tax.

Hacienda

The Puerto Rico Department of Treasury, which handles income tax and sales tax.

SURI

Hacienda's online system for tax registration, filing, and payments.

IVU

Puerto Rico's Sales and Use Tax, from the Spanish Impuesto sobre Ventas y Uso.

Municipal license (patente municipal)

A yearly tax each town charges on business activity inside its limits.

CRIM

The Municipal Revenue Collection Center (Centro de Recaudación de Ingresos Municipales), which collects property tax.

Bond

A financial guarantee that you will pay the room tax on time.

What is a short-term rental in Puerto Rico?

A short-term rental is any property rented for less than 90 consecutive days. Under Act 272-2003, owners of properties rented for less than 90 consecutive days must charge a 7% room tax and pay it to the Puerto Rico Tourism Company. This covers studios, apartments, homes, villas, and similar properties.

The platform does not change the rule. Airbnb, Vrbo, Booking.com, and bookings you take directly all count. A rental of 90 consecutive days or more is a long-term lease, and different rules apply.

Which government agencies are involved?

Four Puerto Rico agencies and, in some cases, one federal agency oversee an Airbnb. Each handles a different piece. Think of them as four separate accounts you keep in good standing.

What is the room tax, and what does it cover?

The room tax is a tax on the stay, paid by the guest and collected by the host. For short-term rentals, the rate set by Act 272-2003 is 7%. Confirm the current rate with the Puerto Rico Tourism Company before you set your prices.

The tax covers more than the nightly rate. By law, the taxable amount includes rooms charged but not used, penalties, and any extra fees the host charges for the stay. That means cleaning fees count. Airbnb applies the tax to the listing price including cleaning fees.

A few stays are exempt. Examples include federal employees traveling on official business, diplomats and consular staff where applicable, and film crews who present a Tourism Company certification. Always keep the document that supports an exempt stay.

If Airbnb collects the room tax, why do I still file?

Airbnb collects the tax. You report the income. These are two separate duties. Under the Tourism Company's agreement with Airbnb, every host must still file the monthly room tax return, even when Airbnb is the only source of bookings.

The return works like a balance sheet for the month. You report your total income from all platforms and direct bookings, the system calculates the tax, you enter what Airbnb already paid as a credit, and you pay any balance with the return. You attach Airbnb's monthly Transaction History Report as proof of the credit.

That agreement covers Airbnb. For bookings made outside Airbnb, the host collects and pays the room tax directly. If you use another platform, ask that platform in writing whether it collects Puerto Rico room tax for you.

Example (hypothetical numbers, using a 7% rate):

If every booking came through Airbnb, the balance would be zero. The host would still file the return.

How do you register with the Puerto Rico Tourism Company?

You register as a hotelier before your first guest arrives. The law requires short-term rental owners to register and request a hotelier identification number from the Tourism Company's Room Tax Division. You also post a bond.

1. 1

   Apply for your hotelier identification number. The Tourism Company accepts the application through its room tax portal and at its Room Tax Division office.

2. 2

   Create your online account so you can file monthly returns.

3. 3

   Post the bond. Every hotelier must post a bond that guarantees payment of the tax and any interest or penalties, either as a cash deposit or through an authorized surety company. Ask the Tourism Company for the current bond amount that applies to you.

4. 4

   Add your hotelier number to your listings.

5. 5

   Keep everything active. The Tourism Company tells hosts to keep their hotelier number and bond active at all times.

When is the monthly return due, and what if it is late?

The room tax return is due by the 10th day of the month after you collect the tax. File every month, including months with no bookings. The Tourism Company accepts returns online through its room tax portal.

Late or missing returns are expensive. The law allows fines for each day of violation, up to a legal maximum, in addition to surcharges and interest. A missing bond carries its own separate monthly fine. Check Act 272-2003 or ask the Tourism Company for the current penalty amounts.

The Tourism Company can also investigate. It can review records, require documents, and impose fines, and it may share taxpayer information with other government agencies when an official order or written request calls for it.

Does IVU apply to an Airbnb stay?

Generally, the stay itself carries the room tax, not IVU. The Puerto Rico Internal Revenue Code's IVU definition of a "lease" carves out the room occupancy tax set by the Tourism Company. If you sell other things to guests, such as merchandise or separate services, IVU may apply to those sales. Confirm your specific situation with Hacienda.

IVU also affects your costs. Cleaning and laundry services stay subject to IVU even when a business buys them. Include that tax when you budget for cleaning.

Many municipalities ask for a Merchant Registration Certificate from SURI before they issue a business license. Check with Hacienda whether your rental must register. See our SURI and IVU resources.

How is Airbnb income taxed in Puerto Rico?

Rental income from a short-term rental is taxable income in Puerto Rico. Residents of Puerto Rico report it on their Puerto Rico income tax return. Owners who live outside Puerto Rico also owe Puerto Rico tax, because rent from Puerto Rico property is Puerto Rico–source income.

The long-term rental exemption does not cover Airbnb. Act 132-2010 exempts income from renting certain residential properties. Act 66-2025 extended that exemption but excluded rentals that qualify as short-term lodging under the room tax law. In short, long-term tenants may qualify for the exemption. Airbnb guests do not.

Expenses reduce your taxable income. Common deductible expenses include:

• Mortgage interest and property tax
• Insurance, utilities, internet, and condominium fees
• Airbnb service fees and property management fees
• Cleaning, laundry, repairs, and supplies
• Depreciation of the building and furniture

If you also use the property yourself, you divide expenses between personal days and rental days. A simple calendar makes this easy.

Payments to cleaners and managers may require withholding. The Puerto Rico Internal Revenue Code requires anyone who pays for services as part of a trade or business to withhold income tax from those payments. The rate, the exceptions, and the yearly informative return are set by Hacienda. Confirm the current rules before you pay your service providers.

Act 60-2019 decree holders. The resident investor incentive covers certain investment income. Airbnb rental income generally falls outside it. Review your decree before you assume any exemption.

What about federal taxes?

The answer depends on where you live. A bona fide resident of Puerto Rico generally does not pay federal income tax on Puerto Rico–source income, including rent from Puerto Rico property. An owner who lives in the mainland United States reports the rental on the federal return and may receive a credit for Puerto Rico income tax paid.

Stateside owners should know three federal ideas:

• Average stay. When guests stay seven days or less on average, the IRS does not treat the activity as a typical rental. This affects how losses are handled.
• Services. Hotel-like services, such as daily cleaning or meals, can turn rental income into business income subject to self-employment tax.
• Personal use. Using the property yourself for too many days can limit your deductions.

Check IRS Publication 527 (Residential Rental Property) and IRS Publication 570 (Tax Guide for Individuals With Income From U.S. Territories) for the current federal rules.

Do you need a municipal license (patente)?

In most cases, yes. A short-term rental is a business activity, and municipalities tax business activity. The law states that even landlords exempt under Act 132-2010 must still pay municipal license tax and file the volume of business declaration required by the Puerto Rico Municipal Code. Short-term rental owners do not have that exemption, so they should expect the same duty.

Each municipality sets its own rates, forms, and due dates. Some towns also adopt their own short-term rental rules. Visit or call your municipality's finance office before your first guest.

How does renting on Airbnb affect CRIM property tax?

Your principal residence exemption may end. CRIM's residential exemption applies only to the home the owner uses as a principal residence, and when part of a property is used for other purposes, only the residential part qualifies. A property rented full time to tourists is not your principal residence.

If you turned your home into a short-term rental, update the property's status with CRIM. An exemption you no longer qualify for can lead to back taxes, interest, and penalties.

Can a condominium or homeowners association ban short-term rentals?

Yes, in many cases. Your master deed, bylaws, and covenants may limit or prohibit short-term rentals. A Tourism Company registration does not override them. Read these documents before you buy a property for Airbnb and before you list it.

Why do the rules keep changing, and how do you stay current?

Short-term rentals grew fast in Puerto Rico, and lawmakers and towns continue to respond. Proposals appear regularly on municipal registries, local licenses, guest safety, and how room tax revenue is shared. Some become law. Many do not.

Three habits keep you current:

1. Review the Tourism Company's room tax page once a year.
2. Ask your municipality each year whether it adopted new rental rules.
3. Read your condominium association's notices and meeting minutes.

We follow these changes for our clients and update this guide when the law changes.

Your compliance rhythm

Confirm each yearly due date on the official calendar of the agency listed.

Common mistakes to avoid

1. Skipping the monthly return because Airbnb collects the tax. Airbnb pays the tax. You still file.
2. Forgetting direct and other-platform bookings. You collect and pay the room tax on every stay Airbnb did not process.
3. Leaving cleaning fees out of the room tax. Fees charged for the stay are part of the taxable amount.
4. Letting the bond lapse. A lapsed bond carries its own fine.
5. Treating Airbnb income as exempt under Act 132-2010. Short-term rentals are excluded.
6. Keeping the CRIM principal residence exemption on a property rented to tourists.
7. Operating without a municipal license.
8. Mixing personal and rental money. A separate bank account makes every return easier.

Checklist: what to gather

• Property deed and CRIM property number (cadastre)
• Hotelier identification number and bond certificate
• Merchant Registration Certificate, if you have one
• Municipal license and your last volume of business declaration
• Airbnb monthly Transaction History Reports
• Reports from every other platform and a log of direct bookings
• Documents for exempt stays
• Receipts for cleaning, laundry, repairs, supplies, and utilities
• Mortgage interest statement, insurance policy, and condominium fee statements
• Invoices from cleaners and property managers
• Condominium master deed and bylaws
• A calendar of the days you used the property yourself

Where to confirm current information

Frequently asked questions