| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | National registration (Ley 20.352) applies; local registration may apply; possible cap on licenses per host |
| Tax Rate | Non-residents flat 12% (IRNR); property tax under 1% of cadastral value |
| Minimum Stay | Market-driven; longer stays common in high season |
| Penalties | Unknown — minimal enforcement |
| Primary Residence Required | No |
Short-term rental operations in Punta del Este, Maldonado are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: National registration (Ley 20.352) applies; local registration may apply; possible cap on licenses per host.
Short-term rental operators in Punta del Este should be aware of these tax obligations: Non-residents flat 12% (IRNR); property tax under 1% of cadastral value. Yes — DGI registration for rental income.
Key operational rules for vacation rental hosts in Punta del Este include: Primary residence requirement: No. Minimum stay: Market-driven; longer stays common in high season.
Zoning considerations for short-term rentals in Punta del Este: Lenient at city level; zoning may apply in some areas. Density rules: Possible limit on number of licenses per host (reported).
Hosts who fail to comply with Punta del Este's short-term rental regulations may face enforcement action. Unknown — minimal enforcement.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Punta del Este: Registration numbers expected to be displayed on listings.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Punta del Este with proper registration and permits. Very low compliance observed — roughly 1% of properties hold official licenses; condo/gated-community rules may restrict STR
Yes. Punta del Este requires the following for short-term rental operation: National registration (Ley 20.352) applies; local registration may apply; possible cap on licenses per host.
Short-term rental hosts in Punta del Este are subject to the following tax obligations: Non-residents flat 12% (IRNR); property tax under 1% of cadastral value.
Hosts who operate without proper permits in Punta del Este may face enforcement. Unknown — minimal enforcement.
Operator-friendly, minimal registration enforcement; building-level/HOA restrictions are main practical constraint
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