Puerto Rico Room Occupancy Tax

Whenever you rent your property on a short term basis less than 90 consecutive days you must charge your guests a room occupancy tax equal to 7 of the room s rate and submit it to the puerto rico tourism company prtc.

Puerto rico room occupancy tax.

If you operate a rental unit that is subject to the higher tax rate for example a room in a casino you will be responsible for registering for collecting and remitting the incremental tax due on your rentals. Room tax act of the commonwealth of puerto rico. Act number 10 of june 18 1970 as amended. Leases of property subject to the room occupancy tax set by the tourism company of puerto rico.

Puerto rico tourism company act. It markets puerto rico as a tourism destination through advertising public relations and promotional activities. 2 paseo la princesa san juan pr 00902 phone. The puerto rico tourism company prtc founded in 1970 is a public corporation responsible for stimulating promoting and regulating the development of puerto rico s tourism industry.

7 of the listing price including any cleaning fees for reservations of 89 nights or shorter. Puerto rico tax alert. 7 of the listing price including any cleaning fees for reservations of 89 nights or shorter. Puerto rico room tax.

Promotes tourism among visitors and local residents. San juan puerto rico discover puerto rico the island s destination marketing organization dmo has revealed that january april 2019 occupancy spending reached 373 6 million the highest. When we automate this process it doesn t change which taxes are due or the total payout. Puerto rico room tax.

The governor of puerto rico enacted a law on 29 may 2015 puerto rico house. If you operate a rental unit that is subject to the higher tax rate for example a room in a casino you will be responsible for registering for collecting and remitting the incremental tax due on your rentals. 12 june 2015. Terrestrial touristic transportation act of puerto rico.

As part of the requirements of act 272 you must register as an innkeeper and request and innkeeper id number from prtc. We automatically collect and pay occupancy taxes on behalf of hosts whenever a guest pays for a booking in specific jurisdictions hosts may need to manually collect occupancy taxes in other jurisdictions and in certain listed jurisdictions where airbnb does not collect all applicable occupancy taxes. Aviso importante important notice gaming room tax division p o. Act number 272 of september 9 2003.

Provides visitor orientation and technical. Commercial leases and leases of real property that constitutes the. 00902 4000 787 721 2400 x 3600 fax 787 721 3183 de lunes a viernes de 8 00am a 4 30pm.