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Quito

Pichincha · Ecuador
Active
Last updated: 2026-07-30  ·  Last verified: 2026-07-30  ·  Region: International

At a Glance — Quito Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredYes. Hosts must obtain: (1) Registro Único de Turismo (RUT) — free, via siturin.turismo.gob.ec; (2) Registro Único de Contribuyentes (RUC) — active ta
Tax Rate12% IVA (VAT) on rentals to Ecuadorian nationals; 0% IVA for foreign/international guests; 8% reduced IVA during national holidays. Income subject to
Night / Day CapNone specified at national or Quito municipal level as of July 2026.
Minimum StayNo minimum stay mandated at city or national level.
Permit FeeRUT registration is free of charge. LUAE fee varies by municipality (Quito municipal fee schedules apply). Tourism loans of up to USD 20,000 at 5% int
PenaltiesFinancial sanctions for non-compliance; SRI can pursue back-taxes on unregistered rental income. Removal of the original closure-during-inspection pro
Primary Residence RequiredNot explicitly mandated under Acuerdo Ministerial 2023-011, but land-use (Uso de Suelo) zoning and condominium internal regulations may restrict non-p
Occupancy LimitNot specified in national regulation. Condominium internal rules (Reglamento de Copropiedad) may impose limits.
Browse all 4 STR regulations in Ecuador →

Quito Airbnb & Vacation Rental Regulation Overview

Quito Short-Term Rental Regulations Overview

Short-term rental operations in Quito, Pichincha are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes. Hosts must obtain: (1) Registro Único de Turismo (RUT) — free, via siturin.turismo.gob.ec; (2) Registro Único de Contribuyentes (RUC) — active taxpayer ID; (3) Licencia Única de Actividad Económi. The associated permit fees are RUT registration is free of charge. LUAE fee varies by municipality (Quito municipal fee schedules a.

Tax Requirements for Airbnb Hosts in Quito

Short-term rental operators in Quito should be aware of these tax obligations: 12% IVA (VAT) on rentals to Ecuadorian nationals; 0% IVA for foreign/international guests; 8% reduced IVA during national holidays. Income subject to standard Impuesto a la Renta rates. 1% municipal tax on total income (Patente Municipal) may apply.. Yes. RUC registration with the Servicio de Rentas Internas (SRI) is mandatory before commencing STR operations..

Hosting Rules and Restrictions in Quito

Key operational rules for vacation rental hosts in Quito include: Primary residence requirement: Not explicitly mandated under Acuerdo Ministerial 2023-011, but land-use (Uso de Suelo) zoning and condominium internal . Rental day cap: None specified at national or Quito municipal level as of July 2026.. Occupancy limit: Not specified in national regulation. Condominium internal rules (Reglamento de Copropiedad) may impose limits.. Minimum stay: No minimum stay mandated at city or national level..

Zoning and Location Requirements in Quito

Zoning considerations for short-term rentals in Quito: Yes. Not all residential zones permit commercial or tourist activity. Uso de Suelo must be verified per property address with the Municipio de Quito (DMQ). Condominium bylaws may add further restricti. Density rules: None enacted at city level as of July 2026. No cap on number of STR licenses per host or per building published.. Insurance: Not explicitly required under Acuerdo Ministerial 2023-011, though general civil liability coverage .

Penalties for Non-Compliance in Quito

Hosts who fail to comply with Quito's short-term rental regulations may face enforcement action. Financial sanctions for non-compliance; SRI can pursue back-taxes on unregistered rental income. Removal of the original closure-during-inspection provision means no automatic shutdown, but tax penalt.

Platform Obligations in Quito

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Quito: Platforms (Airbnb, Booking.com, Vrbo, etc.) increasingly monitored by SRI for tax compliance. As of 2026, approximately 42,000 listings exist but only ~4,510 hosts had formally registered by end-2024,.

Full Regulatory Details

Regulatory Status
Active
License / Registration
Yes. Hosts must obtain: (1) Registro Único de Turismo (RUT) — free, via siturin.turismo.gob.ec; (2) Registro Único de Contribuyentes (RUC) — active taxpayer ID; (3) Licencia Única de Actividad Económica (LUAE) from the Municipio de Quito.
Tax Registration
Yes. RUC registration with the Servicio de Rentas Internas (SRI) is mandatory before commencing STR operations.
Permit Fee
RUT registration is free of charge. LUAE fee varies by municipality (Quito municipal fee schedules apply). Tourism loans of up to USD 20,000 at 5% interest available to registered hosts.
Primary Residence Rule
Not explicitly mandated under Acuerdo Ministerial 2023-011, but land-use (Uso de Suelo) zoning and condominium internal regulations may restrict non-primary-residence units.
Night / Day Cap
None specified at national or Quito municipal level as of July 2026.
Occupancy Limit
Not specified in national regulation. Condominium internal rules (Reglamento de Copropiedad) may impose limits.
Tax Rate
12% IVA (VAT) on rentals to Ecuadorian nationals; 0% IVA for foreign/international guests; 8% reduced IVA during national holidays. Income subject to standard Impuesto a la Renta rates. 1% municipal tax on total income (Patente Municipal) may apply.
Zoning Restrictions
Yes. Not all residential zones permit commercial or tourist activity. Uso de Suelo must be verified per property address with the Municipio de Quito (DMQ). Condominium bylaws may add further restrictions.
Minimum Stay
No minimum stay mandated at city or national level.
Density Rules
None enacted at city level as of July 2026. No cap on number of STR licenses per host or per building published.
Insurance Required
Not explicitly required under Acuerdo Ministerial 2023-011, though general civil liability coverage is strongly recommended.
Platform Obligations
Platforms (Airbnb, Booking.com, Vrbo, etc.) increasingly monitored by SRI for tax compliance. As of 2026, approximately 42,000 listings exist but only ~4,510 hosts had formally registered by end-2024, with the SRI intensifying enforcement.
Compliance Notes
Acuerdo Ministerial Nro. 2023-011 (effective 22 Sep 2023, with 2024 updates) governs STR in residential properties on mainland Ecuador (separate regime for Galápagos). Enforcement intensified in 2025–2026 with SRI targeting unregistered hosts. Hosts had 90 days from Reglamento publication to regularize. Municipal closures during inspections were removed from the final regulation text.
Effective Date
2023-09-22 (Acuerdo Ministerial 2023-011, Registro Oficial Suplemento 402); 2024 reforms in force.
Key Notes
Ecuador's STR regulation is national-level but light-touch at city level. Quito has not enacted additional city-specific ordinances. Informality remains high (~42,000 listings vs. ~4,510 registered). SRI surveillance of digital platform income is increasing as of 2025–2026.
Penalties
Financial sanctions for non-compliance; SRI can pursue back-taxes on unregistered rental income. Removal of the original closure-during-inspection provision means no automatic shutdown, but tax penalties and fines apply.
Additional Context
Airbnb reported ~32.5% annual growth in Ecuador in 2025. Quito added over 1,000 new listings in one year. Median daily rate approx. USD 40; average annual STR revenue approx. USD 6,000 (Nov 2024–Oct 2025). The government estimates potential USD 20M/year in uncollected taxes from unregistered STRs.
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Frequently Asked Questions

Is Airbnb legal in Quito?

Yes, Airbnb and short-term rentals are legal in Quito with proper registration and permits. Acuerdo Ministerial Nro. 2023-011 (effective 22 Sep 2023, with 2024 updates) governs STR in residential properties on mainland Ecuador (separate regime for Galápagos). Enforcement intensified in 2025–

Do you need a permit for Airbnb in Quito?

Yes. Quito requires the following for short-term rental operation: Yes. Hosts must obtain: (1) Registro Único de Turismo (RUT) — free, via siturin.turismo.gob.ec; (2) Registro Único de Contribuyentes (RUC) — active taxpayer ID; (3) Licencia Única de Actividad Económica (LUAE) from the Municipio de Quito..

What taxes apply to short-term rentals in Quito?

Short-term rental hosts in Quito are subject to the following tax obligations: 12% IVA (VAT) on rentals to Ecuadorian nationals; 0% IVA for foreign/international guests; 8% reduced IVA during national holidays. Income subject to standard Impuesto a la Renta rates. 1% municipal tax on total income (Patente Municipal) may apply..

What are the penalties for illegal Airbnb hosting in Quito?

Hosts who operate without proper permits in Quito may face enforcement. Financial sanctions for non-compliance; SRI can pursue back-taxes on unregistered rental income. Removal of the original closure-during-inspection provision means no automatic shutdown, but tax penalties and fines apply..

What are the key STR compliance requirements in Quito?

Ecuador's STR regulation is national-level but light-touch at city level. Quito has not enacted additional city-specific ordinances. Informality remains high (~42,000 listings vs. ~4,510 registered). SRI surveillance of digital platform income is increasing as of 2025–2026.

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