| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | No national STR-specific license; municipal operating license (Ley 28976) may apply for business-like operations |
| Tax Rate | Non-residents 5% withholding on gross; residents taxed under 'Renta de Primera Categoría' rules |
| Night / Day Cap | None nationally |
| Minimum Stay | No national minimum-stay rule |
| Permit Fee | RUC registration free |
| Penalties | Fines for failure to report foreign guests; standard tax penalties for undeclared income; no penalties for natural-person landlords under guest-report |
| Primary Residence Required | No |
Short-term rental operations in Nationwide are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: No national STR-specific license; municipal operating license (Ley 28976) may apply for business-like operations. The associated permit fees are RUC registration free.
Short-term rental operators in Nationwide should be aware of these tax obligations: Non-residents 5% withholding on gross; residents taxed under 'Renta de Primera Categoría' rules. Yes — RUC with SUNAT for regular rental income.
Key operational rules for vacation rental hosts in Nationwide include: Primary residence requirement: No. Rental day cap: None nationally. Minimum stay: No national minimum-stay rule.
Zoning considerations for short-term rentals in Nationwide: Set at municipal/district level; building/condominium rules often restrict STRs. Density rules: None nationally.
Hosts who fail to comply with Nationwide's short-term rental regulations may face enforcement action. Fines for failure to report foreign guests; standard tax penalties for undeclared income; no penalties for natural-person landlords under guest-reporting rule.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Nationwide: No explicit platform compliance mandate; responsibility primarily on hosts.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Nationwide with proper registration and permits. Since Dec 10, 2024 (Supreme Decree 011-2024-IN) hosts must report foreign-guest data to Migraciones via web portal
Yes. Nationwide requires the following for short-term rental operation: No national STR-specific license; municipal operating license (Ley 28976) may apply for business-like operations.
Short-term rental hosts in Nationwide are subject to the following tax obligations: Non-residents 5% withholding on gross; residents taxed under 'Renta de Primera Categoría' rules.
Hosts who operate without proper permits in Nationwide may face enforcement. Fines for failure to report foreign guests; standard tax penalties for undeclared income; no penalties for natural-person landlords under guest-reporting rule.
No universal STR license; enforcement light; tax declaration to SUNAT expected; STR commonly 'alquiler temporal/vacacional'
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