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Miraflores

Lima · Peru
Restricted
Last updated: 2026-06-23  ·  Last verified: 2026-06-23  ·  Region: International

At a Glance — Miraflores Airbnb & STR Rules

RuleDetails
Regulatory StatusRestricted — rules apply
Permit / License RequiredOperating license required where allowed; STR effectively prohibited in residential multifamily zones (Ordinance 561/MM amending 342/MM)
Tax RateNational SUNAT rates (5% non-resident; first-category for residents)
Minimum StayNo national minimum; restriction targets 'temporary or rotating residence' use
PenaltiesMunicipal closure/sanctions for non-compliant land use
Primary Residence RequiredNo
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Miraflores Airbnb & Vacation Rental Regulation Overview

Miraflores Short-Term Rental Regulations Overview

Short-term rentals in Miraflores, Lima are allowed but subject to significant restrictions under local regulations as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Operating license required where allowed; STR effectively prohibited in residential multifamily zones (Ordinance 561/MM amending 342/MM).

Tax Requirements for Airbnb Hosts in Miraflores

Short-term rental operators in Miraflores should be aware of these tax obligations: National SUNAT rates (5% non-resident; first-category for residents). Yes — RUC with SUNAT.

Hosting Rules and Restrictions in Miraflores

Key operational rules for vacation rental hosts in Miraflores include: Primary residence requirement: No. Minimum stay: No national minimum; restriction targets 'temporary or rotating residence' use.

Zoning and Location Requirements in Miraflores

Zoning considerations for short-term rentals in Miraflores: Multifamily buildings in residential zones prohibited from use as temporary/rotating residence; STR permitted only in hospitality-compatible zones with license.

Penalties for Non-Compliance in Miraflores

Hosts who fail to comply with Miraflores's short-term rental regulations may face enforcement action. Municipal closure/sanctions for non-compliant land use.

Platform Obligations in Miraflores

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Miraflores: None specific.

Full Regulatory Details

Regulatory Status
Restricted
License / Registration
Operating license required where allowed; STR effectively prohibited in residential multifamily zones (Ordinance 561/MM amending 342/MM)
Tax Registration
Yes — RUC with SUNAT
Primary Residence Rule
No
Tax Rate
National SUNAT rates (5% non-resident; first-category for residents)
Zoning Restrictions
Multifamily buildings in residential zones prohibited from use as temporary/rotating residence; STR permitted only in hospitality-compatible zones with license
Minimum Stay
No national minimum; restriction targets 'temporary or rotating residence' use
Platform Obligations
None specific
Compliance Notes
Hospitality use in compatible zones requires functioning license per Ordinance 593/MM (2022); building safety requirements (extinguishers, smoke detectors)
Effective Date
Ordinance 561/MM published Jan 22, 2021 (amending 342/MM of 2011)
Key Notes
District ordinance bans STR-type use of multifamily homes in residential zones; legality debated as possible infringement of property rights
Penalties
Municipal closure/sanctions for non-compliant land use
Additional Context
Miraflores historically held ~45% of Lima Airbnb listings; serves as regulatory bellwether for other districts
Sources
carlosguerrero.pe
rubio.pe (Ordenanza 561/MM)
revistaspatium.pe
revistas.ulima.edu.pe

Frequently Asked Questions

Is Airbnb legal in Miraflores?

Airbnb and short-term rentals are legal in Miraflores but subject to restrictions. Hosts must comply with local permit requirements and zoning rules. Hospitality use in compatible zones requires functioning license per Ordinance 593/MM (2022); building safety requirements (extinguishers, smoke detectors)

Do you need a permit for Airbnb in Miraflores?

Yes. Miraflores requires the following for short-term rental operation: Operating license required where allowed; STR effectively prohibited in residential multifamily zones (Ordinance 561/MM amending 342/MM).

What taxes apply to short-term rentals in Miraflores?

Short-term rental hosts in Miraflores are subject to the following tax obligations: National SUNAT rates (5% non-resident; first-category for residents).

What are the penalties for illegal Airbnb hosting in Miraflores?

Hosts who operate without proper permits in Miraflores may face enforcement. Municipal closure/sanctions for non-compliant land use.

What are the key STR compliance requirements in Miraflores?

District ordinance bans STR-type use of multifamily homes in residential zones; legality debated as possible infringement of property rights

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