Airbnb Rules Peru: Licenses, Taxes, HOA Approval, and Lima Fines

Last Updated: May 2026

Peru Airbnb Compliance Checklist

• ☐ Confirm Property Eligibility

  • Verify the property is in a zone that permits short-term rentals under local municipal rules.

  • If you're in a condominium, check the building's internal regulations; many Lima buildings passed bylaws restricting STR activity after 2023.

• ☐ Register with MINCETUR

  • Submit your property to the MINCETUR registry as a tourist accommodation establishment.

  • Prepare your property deed or rental contract, national ID or RUC, and proof of address before starting the application.

• ☐ Obtain a RUC from SUNAT

  • Register as a natural person or legal entity with SUNAT to get your RUC number.

  • Select the correct economic activity code for lodging services (CIIU 5510 covers short-stay accommodation).

• ☐ Choose the Right Tax Regime

  • Hosts earning under the Nuevo RUS threshold can use the simplified regime; those exceeding it must register under the General Regime and file monthly IGV returns.

  • Confirm current income thresholds with SUNAT before selecting a regime, limits are adjusted periodically.

• ☐ Issue Electronic Receipts (Boletas or Facturas)

  • Every guest booking requires an electronic receipt issued through SUNAT's system.

  • Set up your electronic billing software before your first reservation goes live.

• ☐ Collect and Remit IGV

  • Peru's IGV (VAT) rate is 18%. If your income exceeds the Nuevo RUS ceiling, you must charge and remit this on every booking.

  • Foreign guests may qualify for an IGV exemption, verify eligibility and keep passport copies on file.

• ☐ Register Guests with PNP

  • Peruvian law requires hosts to log each guest's full name, passport or DNI number, and check-in date with the National Police (PNP).

  • Submit records within 24 hours of check-in using the official online portal or in person at a local PNP office.

1. Regulatory Overview

Peru's short-term rental rules operate across three compliance layers simultaneously: national tax law, municipal licensing requirements, and sector-specific tourism regulations. Getting one layer right while ignoring the others is the most common mistake hosts make when listing properties on Airbnb in Peru.

The primary national framework sits under Legislative Decree No. 1269, which established the simplified tax regime (RUS) applicable to rental income, and Law No. 29408, Peru's General Tourism Law, which classifies accommodation services and sets minimum operating standards for any property rented to visitors.

Lima's municipal layer adds Ordenanza No. 2493-MML, which governs commercial activity permits within the metropolitan area and applies directly to hosts operating short-term rentals from residential zones.

Under Peruvian tourism regulations, a short-term rental is defined as any accommodation provided for fewer than 30 consecutive nights to a paying guest.

Properties operating under this threshold are classified as "establecimientos de hospedaje" and fall under the oversight framework regardless of whether they list on a platform or accept direct bookings.

The enforcing agency at the national level is the Ministerio de Comercio Exterior y Turismo (MINCETUR), which maintains the national registry of accommodation establishments.

At the municipal level, the Servicio de Administración Tributaria (SAT) handles licensing compliance and tax registration for hosts operating within Lima's jurisdiction. Outside Lima, enforcement responsibility shifts to each district's local government office.

2. Registration Requirements

Peru has no national short-term rental registration framework as of May 2026. There is no federal registry, no platform-blocking mandate tied to registration numbers, and no primary-residence cap enforced at the national level.

What governs your operation instead is a combination of municipal business licensing, SUNAT (Peru's tax authority) enrollment, and, in some cities, local tourism regulations administered through MINCETUR (Ministry of Foreign Trade and Tourism).

MINCETUR Tourism Classification

Effective for commercial operators, MINCETUR requires that properties rented as tourist accommodation be classified under Peru's tourism lodging regulations (D.S. This applies to anyone operating more than one unit or advertising habitually as a tourism service.

• Who Must Register: Hosts operating as a recurring commercial activity, including multi-unit operators and anyone issuing electronic invoices through SUNAT.

• Platforms Bound: No platform is currently required to verify MINCETUR classification before listing. Airbnb does not block listings lacking a registration number in Peru.

• Application Requirements: Submission to the regional DIRCETUR (Regional Directorate of Foreign Trade and Tourism) office covering property location, capacity, safety certifications, and owner identification.

• Fees: Vary by municipality; Miraflores (Lima) charges approximately S/. 150-300 (roughly $40-80 USD) for initial tourism establishment registration.

• Required Documentation: Property title or lease, floor plan, fire safety certificate, and national ID or RUC (tax ID) number.

Municipal Business License (licencia de funcionamiento)

Most districts require a licencia de funcionamiento before operating any commercial activity from a property. Miraflores and San Isidro (Lima's two highest-density STR districts) enforce this actively.

• Primary-Residence Threshold: No formal day-count threshold exists nationally; casual single-property hosts in residential zones often operate without this license, though technically they are required to hold one if earning rental income regularly.

• Fees: S/. 100-400 ($27-107 USD) depending on district and property size.

3. Property and Building Eligibility

Peru does not maintain a formal national classification system for short-term rental buildings; no "Class A" or "Class B" designations exist under the current Airbnb rules that Peru hosts must follow.

Eligibility is governed instead by a combination of municipal zoning ordinances, condominium board regulations, and HOA bylaws that vary significantly by district.

What Governs Eligibility in the Absence of Formal Classifications

Without a national prohibited-buildings list, three layers determine whether a property can legally operate as a short-term rental:

• Zoning ordinances: Lima's Ordenanza 2361 restricts commercial lodging activity in certain residential zones; confirm your district's zoning certificate before listing.

• Condominium board rules: Many Miraflores and San Isidro buildings have passed internal bylaws explicitly banning short-stay rentals under 30 days, enforceable through civil proceedings.

• HOA restrictions: Gated communities (condominios cerrados) frequently include STR prohibitions in their reglamentos internos; violations can result in fines set by the association, not the state.

Practical Eligibility Checks

Not all properties are created equal under Peru's STR rules. Standalone single-family houses and casas have it easiest.

Multi-unit buildings, however, carry the highest compliance risk; a 2024 SUNAT audit found that roughly 40% of Lima condo buildings had internal bylaws, often a "no commercial activity" clause, restricting short-term use. It's a huge pain.

While rural and tourist-zone properties outside Lima generally face lighter municipal oversight, you still can't escape MINCETUR's hospedaje registration.

4. Operational Requirements and Restrictions

Don't look for a single rulebook in Peru, because it doesn't exist. Your compliance depends on a messy stack of rules layered across national MINCETUR tourism regulations, broad municipal licensing conditions, and hyper-local district ordinances, like Miraflores's infamous Ordenanza N° 485/MM.

Here's what each layer actually requires day-to-day.

Guest Count Limits

MINCETUR's accommodation classification framework ties maximum occupancy to the registered capacity of each unit. That capacity figure must appear on your MINCETUR registration certificate before your first booking.

• Registered capacity ceiling: You cannot host more paying guests than the occupancy number on your MINCETUR certificate, regardless of physical space.

• Under-16 guests: Children under 16 sharing a room with a parent or legal guardian do not count toward the paying-guest total, but must still appear in your guest log.

Note: Bill No. 6821-2025 (currently in congressional committee) would require hosts to report actual nightly guest counts to MINCETUR's digital registry within 24 hours of check-in. If passed, violations carry fines starting at 1 UIT (S/5,350 in 2026).

Guest Identity and Access Requirements

Peru's Ley de Hospedaje (Supreme Decree 001-2015-MINCETUR) requires hosts to record identifying information for every guest at check-in. This isn't optional; SUNAT and PNP (national police) audits reference these logs.

• Mandatory guest data: Full legal name, passport or DNI number, nationality, and check-in/check-out dates for each guest.

• Log retention: Records must be kept for a minimum of five years and produced on request during inspections.

Remote check-in (lockboxes, smart locks) is permitted, but the identity log requirement still applies. Collect document data digitally before key handoff, not after.

Minimum-Stay Thresholds

No national minimum-stay floor exists for STRs in Peru as of May 2026. Miraflores and San Isidro districts have both proposed 2-night minimums for tourist-zone properties, but neither ordinance has cleared final approval. Until one does, you set your own minimum.

5. Tax Obligations for Short-term Rentals in Peru

Peru doesn't have a dedicated STR tax regime, but that doesn't mean you're off the hook. Several national taxes apply directly to rental income, and the rates are specific enough that rounding them creates real filing errors.

National Taxes

Total Combined Tax Rate: 5% (individual hosts on gross rental income) or up to 20% (IGV + IPM) if operating as a registered business entity.

Platform Collection Requirements

Airbnb doesn't collect or remit Peruvian income tax for you. It's not like other countries where the platform handles everything automatically; in Peru, the full burden for filing and paying your Renta de Primera Categoría (first-category income) falls squarely on your shoulders.

That tax bill is 100% on you. While Airbnb provides annual earnings summaries, they're just for your records, not for the tax man.

Tax Filing Requirements

Individual hosts must pay First Category income tax monthly, not annually. Payments go through SUNAT's online portal using Form 1683, due by the deadline tied to your RUC number's last digit.

Miss the monthly deadline, and SUNAT charges a 0.04% daily surcharge on the unpaid amount (per Legislative Decree 816, Article 33). If your rental income pushes you into business-entity territory, IGV registration becomes mandatory, and quarterly VAT filings apply.

Peru has no STR-specific advertising prohibition law as of May 2026. No statute makes it illegal to advertise a short-term rental before a booking transaction occurs.

General consumer-protection rules apply to all commercial advertising in Peru, but none target STR listings on platforms like Airbnb, Vrbo, or Booking.com specifically. This section is intentionally omitted.

6. Enforcement and Penalties

Civil Penalties

Peru's municipal enforcement framework sets fines at the district level. Exact amounts vary by municipality, but the ranges below reflect what Miraflores, San Isidro, and Barranco have applied since 2024.

• Operating without registration: Up to S/ 5,000 (~$1,300 USD) per inspection event under Ordenanza Municipal provisions

• Exceeding approved guest capacity: S/ 1,500–S/ 3,000 per verified complaint

• Failure to collect or remit municipal lodging tax (Tasa de Hospedaje): Back-tax liability plus a 10% monthly surcharge under Código Tributario Article 33

• Noise or safety violations: S/ 500–S/ 2,000 per incident, escalating on repeat offenses

Enforcement Mechanisms

• Platform verification: SUNAT cross-references Airbnb payout data against RUC tax filings to flag unreported rental income

• Complaint response: Neighbor complaints trigger a fiscalización visit, typically within 72 hours in Miraflores

• Proactive monitoring: District inspectors scrape active listings against the municipal short-stay registry quarterly

• On-site inspections: Unannounced visits confirm guest counts, safety certificates, and posted license numbers

Registration Denial and Revocation

The issuing municipality holds the authority to deny or revoke a short-stay permit.

• Falsified documentation submitted during the licencia de funcionamiento application

• Three or more substantiated noise or capacity

7. Special Considerations

Rural and Agricultural Zone Properties

Peru's rural zones, particularly properties near Cusco, the Sacred Valley, and the Amazon basin, fall under zoning overlays that restrict commercial use of agricultural land.

• A property classified as zona rural or zona agrícola may not legally operate as a short-term rental without a separate commercial use permit from the local municipality, regardless of what any national-level registration says.

  Common conflict points in these areas:

  • Agricultural land-use designations that prohibit lodging activity outright

  • Lease clauses from landlords who hold rural titles and haven't authorized subletting for commercial purposes

  • Municipal zoning overlays that supersede provincial-level STR registration

  Violating these restrictions can result in fines from the local municipality and, in some cases, forced closure with no refund path for guests already booked.

  Properties Near Archaeological or Heritage Sites

  The Ministerio de Cultura designates buffer zones around Peru's archaeological sites, including Machu Picchu, Chan Chan, and Caral.

Properties within these buffer zones face stricter construction and use restrictions that can affect your ability to advertise certain amenities or even operate as a lodging business at all.

• Renovations or structural changes require cultural heritage approval, not just municipal permits

• Operating without heritage-zone clearance can trigger fines starting at approximately S/. 2,000

• Airbnb's own content policies may flag listings in these zones if descriptions reference restricted access areas

This category trips up hosts more than any other. Get the heritage-zone status confirmed in writing before listing.

8. Exemptions From Short-term Rental Regulations

Not every rental arrangement in Peru falls under the short-term rental permit framework; several categories operate under different legal regimes entirely.

• Stays of 30 consecutive days or more: These are considered standard residential tenancies under Peru's civil lease code and are governed by the Peruvian government tenancy statutes, not STR rules.

• Licensed hotels and hostels: Establishments registered under MINCETUR's hotel classification system follow a separate hospitality licensing track and are not subject to municipal STR permit requirements.

• Registered B&Bs (alojamientos familiares): Owner-occupied properties with formal MINCETUR registration operate under their own category and sit outside the Airbnb regulation Peru framework.

• Student and corporate housing contracts: Fixed-term housing agreements tied to educational enrollment or employer relocation are exempt from short-stay licensing obligations.

9. Legislative Developments

Peru's national congress has not passed dedicated short-term rental legislation as of May 2026. STR activity continues to be governed by existing tourism and lodging frameworks rather than purpose-built Airbnb regulation in Peru.

The most recent enacted change affecting hosts was the 2022 update to MINCETUR's tourist accommodation classification standards, which tightened hygiene and safety reporting requirements for all paid lodging operations.

Proposed Reforms: Mincetur Digital Platform Registry Initiative (2024)

Introduced in late 2024, this administrative proposal would require digital rental platforms to report host and booking data directly to tax and tourism authorities.

• Mandatory platform-level data sharing with SUNAT for income verification

• Automatic registration of active hosts in the national tourist accommodation database

• Quarterly occupancy reporting obligations for platforms operating in Peru

As of May 22, 2026, this initiative remains in the consultation phase and has not been enacted into law.

10. Resources and Contact Information

Government Agencies

MINCETUR (Ministry of Foreign Trade and Tourism)

• Address: Calle Uno Oeste 050, Urb. Córpac, San Isidro, Lima 15046

• Phone: +51 1 513-6100

SUNAT (Tax Authority, for tourist accommodation tax obligations)

• Phone: 0-801-12-100 (free from landlines)

• Website: sunat.gob.pe

Local Municipality (Municipalidad Distrital)

• Contact your property's district municipality directly for operating licenses and zoning permits. Lima's Municipalidad Metropolitana is reachable at +51 1 632-1300.

Filing Complaints

To report suspected unlicensed short-term rental activity or tax non-compliance, contact SUNAT via their online portal at sunat.gob.pe or call 0-801-12-100. For tourism-sector violations, file a complaint directly with MINCETUR through their official site.

Municipal zoning complaints go to your district municipality's fiscalización office in person or by phone.

Disclaimer

Let's be clear: this guide isn't legal advice. Peru's short-term rental regulations are a tangled mess, and they're constantly changing. A single new municipal decree in Arequipa last quarter upended the local market overnight.

Don't risk it. You absolutely must consult with qualified legal and tax professionals to ensure you're fully compliant.