| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | Yes — SUNAT RUC + MINCETUR Registro de Establecimientos de Hospedaje for commercial operators |
| Tax Rate | Peru: 5% of gross rental income (First Category, Renta de Primera Categoría); foreigners: 30% withholding; IGV 18% on digital platform services (since |
| Permit Fee | SUNAT RUC registration (free) + hospedaje registry |
| Penalties | SUNAT tax fines for non-declaration |
| Primary Residence Required | No |
| Occupancy Limit | Per unit |
Short-term rental operations in Lima, Lima Region 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 — SUNAT RUC + MINCETUR Registro de Establecimientos de Hospedaje for commercial operators. The associated permit fees are SUNAT RUC registration (free) + hospedaje registry.
Short-term rental operators in Lima should be aware of these tax obligations: Peru: 5% of gross rental income (First Category, Renta de Primera Categoría); foreigners: 30% withholding; IGV 18% on digital platform services (since late 2024).
Key operational rules for vacation rental hosts in Lima include: Primary residence requirement: No. Occupancy limit: Per unit.
Zoning considerations for short-term rentals in Lima: No city-wide license; SUNAT RUC required; DGSN foreign guest registration since late 2024.
Hosts who fail to comply with Lima's short-term rental regulations may face enforcement action. SUNAT tax fines for non-declaration.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Lima: Yes — foreign guest Migraciones registration.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Lima with proper registration and permits. Foreign guest registration with Migraciones (immigration) now mandatory since late 2024. 5% income tax for resident operators (very competitive). No central STR registration system. Miraflores and Lim
Yes. Lima requires the following for short-term rental operation: Yes — SUNAT RUC + MINCETUR Registro de Establecimientos de Hospedaje for commercial operators.
Short-term rental hosts in Lima are subject to the following tax obligations: Peru: 5% of gross rental income (First Category, Renta de Primera Categoría); foreigners: 30% withholding; IGV 18% on digital platform services (since late 2024).
Hosts who operate without proper permits in Lima may face enforcement. SUNAT tax fines for non-declaration.
Migraciones foreign guest registration mandatory from late 2024; 5% gross income tax; no central STR registration; condo rules key.
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