Occupancy tax collection and remittance by Airbnb in Puerto Rico
Guests who book Airbnb listings that are located in the U.S. territory of Puerto Rico will pay the following tax as part of their reservation:
- Puerto Rico Room Tax: 7% of the listing price, including any cleaning fees, for reservations of 89 nights or shorter.
- If you operate a rental unit that is subject to the higher tax rate (for example, a room in a casino), you will be responsible for registering for, collecting, and remitting the incremental tax due on your rentals. For detailed information, visit Puerto Rico’s website.
Find out more about how occupancy tax collection and remittance by Airbnb works .
Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.
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Puerto Rico Tax Information
- Individually billed accounts (IBA) are exempt from state sales tax.
- Centrally billed accounts (CBA) are exempt from state sales tax.
Need help recognizing a card or telling if a card is an IBA or CBA?
Travel Card
- Request for Room Tax Exemption
Purchase Card
- Puerto Rico Department of Treasury Form AS2916.1 (English Version) [PDF, 2 pages]
- Puerto Rico Department of Treasury Form SC2916 (Spanish Version) [PDF, 4 pages]
Travelers are required to complete the online Request for Room Tax Exemption through Puerto Rico’s Tourism Bureau. Once the form is approved, the traveler will be provided a tax exemption letter that must be provided to the hotel.
Point of Contact
- Puerto Rico Department of Treasury
- 787-721-2020
Updated February 15, 2023
smartpay.gsa.gov
An official website of the General Services Administration
- Oct 20, 2023
Airbnb has paid $70 million in room taxes since 2017
By The Star Staff
Since 2017, Airbnb has paid the Puerto Rico Tourism Company $70 million in room occupancy taxes, also known as the room tax, according to reports Thursday.
The collection of the room tax from the short-term rental giant began on the island in 2017 as a result of a voluntary collection agreement (VCA) established between the Tourism Company and Airbnb.
“Tourism tax collections are vital for governments, especially in times of inflation. We are committed to collaborating with Puerto Rico through the voluntary collection of the Room Tax and providing Puerto Ricans with additional income,” said Carlos Muñoz, director of public policy at Airbnb Central America and the Caribbean. “We welcome House Bill 1557 and Senate Bill 936, which are currently being discussed in the Legislative Assembly.”
The reports note that in 2014 the first VCAs were signed with San Francisco and Portland. Since then, Airbnb has worked with thousands of jurisdictions to facilitate the collection and remittance of various taxes on behalf of hosts, thereby simplifying the administrative process for local governments.
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The Room Occupancy Tax monthly declarations can be submitted at any Scotiabank Puerto Rico branch, at the Puerto Rico Tourism Company's Tax Division, or online at: https://roomtax.tourism.pr.gov. You can also submit it by postal mail to: Puerto Rico Tourism Company Room Tax Division PO Box 9024000 San Juan, PR 00902-4000
AVISO IMPORTANTE / IMPORTANT NOTICE Gaming & Room Tax Division P.O. BOX 9024000 - SAN JUAN, P.R. 00902-4000 (787) 721-2400 X-3600 Fax (787) 721-3183 de lunes a viernes de 8:00AM a 4:30PM
AVISO IMPORTANTE / IMPORTANT NOTICE División Juegos de Azar e Impuestos de Hospederías P.O. BOX 9024000 - SAN JUAN, P.R. 00902-4000 (787) 721-2400 X-3600 Fax (787) 721-3183 de lunes a viernes de 8:00AM a 4:30PM
The Puerto Rico Tourism Company (PRTC), founded in 1970, is a public corporation responsible for stimulating, promoting, and regulating the development of Puerto Rico's tourism industry. #2 Paseo La Princesa, San Juan, PR 00902 Phone: (787) 721-2400 email: [email protected]
In addition, requires that all business subject to Room Tax complete this form entirely and file with the: PUERTO RICO TOURISM COMPANY, ROOM TAX DIVISION, P.O. BOX 9024000, SAN JUAN, P. R. 00902-4000.
tax exemptions in Puerto Rico can now be submitted electronically online at www.prtourism.com. Tax exemption must be requested from the Puerto Rico Tourism company in advance and should be submitted online no later than three days prior to the hotel stay. After entering the site, click on the "Room Tax" tab near the top of the page.
In case of cinematography companies, must submit the information through the Puerto Rico Film Commission. Submit Files... Document required. This option may be disabled by actual navigator, if there are any inconvinience please call the tax exemption management team at 787-721-2400 #3616.
Puerto Rico Tourism Company PO Box 70355 San Juan, PR 00936. You are in accord and accept that the services rendered at the Popular Bank Branches as well as the Room Tax Division are offered within the work schedules designated. Transactions made at roomtax.prtourism.com before 3:30 PM of any working day will be processed the same day.
Puerto Rico Room Tax: 7% of the listing price, including any cleaning fees, for reservations of 89 nights or shorter. If you operate a rental unit that is subject to the higher tax rate (for example, a room in a casino), you will be responsible for registering for, collecting, and remitting the incremental tax due on your rentals.
The Puerto Rico Tourism Co. (PRTC) joins today the commemoration of World Tourism Day with the news that 2021 has become a record year for tourism on the island. This has been evidenced by the highest figures recorded in room tax collections during the first eight months of the calendar year, with six of these registering the highest numbers ...
technological advances in the last 10 years, the Puerto Rico Tourism Company ("PRTC"), along with the Government of Puerto Rico, have recently signed an Agreement with Airbnb, one of the largest online platforms in the world, offering short term rentals. ... the Room Tax Division, at (787) 289-1716, 289-1717 and 289-1718. Author: Linda Guzman
Airbnb has collected more than $85 million in Room Occupancy Tax in Puerto Rico, since the signing of a voluntary collection agreement in 2017, the company announced. This tax has been collected on the island since 2017 due to a Voluntary Collection Agreement (VCA) entered between the Puerto Rico Tourism Company (PRTC) and Airbnb.
Learn how to register as an innkeeper, charge and submit the room occupancy tax of 7% for short-term rentals, and comply with the Room Occupancy Tax Law and Act 272. Find out the penalties, fines and consequences for non-compliance and the related documents and resources.
Puerto Rico Department of Treasury Form SC2916 (Spanish Version) [PDF, 4 pages] Notes. Travelers are required to complete the online Request for Room Tax Exemption through Puerto Rico's Tourism Bureau. Once the form is approved, the traveler will be provided a tax exemption letter that must be provided to the hotel. Point of Contact
The collection of the room tax from Airbnb began in Puerto Rico in 2017 as a result of a voluntary collection agreement established between the Tourism Company and the short-term rental giant.By The Star StaffSince 2017, Airbnb has paid the Puerto Rico Tourism Company $70 million in room occupancy taxes, also known as the room tax, according to reports Thursday.The collection of the room tax ...
Over the past six years, the Puerto Rico Tourism Company (PRTC) has received more than $60 million in room tax from Airbnb bookings, the platform announced this week amid its tax filings. This tax has been collected on the island since 2017 due to a voluntary collection agreement (VCA) between Airbnb and the PRTC.
Gaming & Room Tax Division P.O. BOX 9024000 - SAN JUAN, P.R. 00902-4000 (787) 721-2400 X-3600 Fax (787) 721-3183 de lunes a viernes de 8:00AM a 4:30PM
Microsoft Word - Instructions pg _4_.doc. Narrativa proceso de navegación para procesar Planillas y Pagos a través de la página de Internet. Narrative process of navigating to process Declarations and payment through the Internet page. Este documento no se puede divulgar o revelar a terceras persona sin el consentimiento de la Compañía de ...
the maximum amount of the Alternate Tax Credit under Section 5 (b) (2) will be 30% percent of the Total Project Cost. The Incentives Code dispenses with the 50% tax credit but maintains the 30 and 40% alternatives. The maximum amount of tax credit for tourist investment will be 30% or 40% of the total project cost.
Fax: (787) 721-3183. Correo Electrónico: [email protected]. Correo Postal: PO Box 9024000. San Juan, PR 00902-4000. Personalmente en las oficinas de la División de Impuestos de Habitación. Calle Tanca, Edificio Ochoa #500, Piso 3, Viejo San Juan. También puedes llenar la solicitud a través de Internet en: roomtax.tourism.pr.gov.