Puerto Rico Room Occupancy Tax

Act number 282 of december 19 2002.

Puerto rico room occupancy tax.

Puerto rico room 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. 00902 4000 787 721 2400 x 3600 fax 787 721 3183 de lunes a viernes de 8 00am a 4 30pm. 2 paseo la princesa san juan pr 00902 phone.

Act number 272 of september 9 2003. Room tax act of the commonwealth of puerto rico. Commercial leases and leases of real property that constitutes the. Leases of property subject to the room occupancy tax set by the tourism company of puerto rico.

Provides visitor orientation and technical. Puerto rico tourism company act. Terrestrial touristic transportation act of puerto rico. 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.

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. Promotes tourism among visitors and local residents. When we automate this process it doesn t change which taxes are due or the total payout. 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.

Act for the economic development of the cruise ship industry of puerto rico. 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. It markets puerto rico as a tourism destination through advertising public relations and promotional activities. 12 june 2015.

7 of the listing price including any cleaning fees for reservations of 89 nights or shorter. Aviso importante important notice gaming room tax division p o. Box 9024000 san juan p r. As part of the requirements of act 272 you must register as an innkeeper and request and innkeeper id number from prtc.

The governor of puerto rico enacted a law on 29 may 2015 puerto rico house. Puerto rico room tax. 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.