Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Peru tax professional before filing.

Lima, Peru · Peru · Short-term rental taxes

Short-Term Rental Taxes in Lima, Peru

Short term rental taxes in Lima: an owner letting a flat on Airbnb pays SUNAT an effective 5% of gross rent each month via Form 1683; hosts running a lodging business move to business income tax and 18% IGV.

Reviewed by a tax professional

Updated September 20268 min read

The 30-Second Answer

Short-term rental tax in Lima for an individual owner is first-category rental income tax: 6.25% on gross rent after a flat 20% deduction — an effective 5% of gross, paid monthly to SUNAT.
You need a RUC (taxpayer number) and must declare each month's rent on Form 1683 by SUNAT's due date for the last digit of your RUC. Actual expenses are not deductible under this regime.
If you run the flat like a lodging business — extra services, several properties or staff — Airbnb's Peru tax guide says the income becomes third-category (business) income and you must charge guests 18% IGV.
SUNAT has said it received data on more than 34,000 owners renting through Airbnb, Booking.com and similar platforms via international information exchange, so undeclared rent is visible.

Deductions

What Lima STR Hosts Can Deduct

Under first-category rules your only deduction is the automatic 20% of gross rent. Real expenses and depreciation come into play only if your hosting is taxed as third-category business income.

Automatic 20% deduction (first category)

Airbnb / Booking.com commissions (business hosts)

Cleaning & laundry

Electricity, water, gas & internet

Building maintenance fees

Municipal property tax & arbitrios

Repairs & upkeep

Depreciation of building & furniture

Accountant fees

First-category hosts cannot deduct any of the items below — the fixed 20% replaces them. Business (third-category) hosts deduct costs backed by valid payment receipts (comprobantes de pago) and can use IGV paid on costs as a credit.

Filing Calendar

Key Dates & Filing Calendar

Peru's tax year is the calendar year. First-category tax is settled month by month, so the monthly deadline matters more than the annual return.

Before first booking

Get a RUC

Monthly, by RUC

Monthly Form 1683

Declare and pay 5% of the month's rent by SUNAT's monthly due date, set by the last digit of your RUC.

2027, by RUC digit

Annual return (Form 709)

Needed if you owe a balance or have other income to declare. The 2025 return was due 27 May–10 June 2026 on SUNAT's extended schedule.

Before SUNAT notice

Voluntary regularisation

Not filing a monthly return costs 50% of a UIT (S/ 2,750 in 2026); the fine can be cut by up to 100% if you regularise first.

Income is taxed in the month you receive it. Advance payments and deposits count in the month they reach you, not the month the guest stays.

SUNAT — Alquilo mi casa: preguntas frecuentes (personas.sunat.gob.pe); SUNAT — Cronograma Renta Anual 2025 (renta.sunat.gob.pe); Decreto Supremo 301-2025-EF (UIT 2026)

Tax Treatment

First-Category Rent vs. Third-Category Lodging Business

The big choice in Lima is not an election but a classification: are you simply letting property, or running a lodging business? The answer changes the rate, the paperwork and whether IGV applies.

First-Category Rental Income

Recommended

Individual owner letting space

Best for: An individual letting one or two Lima apartments on Airbnb without hotel-style services or staff.

Tax is 6.25% of gross rent less a fixed 20% — an effective 5% of every sol received.
Declare and pay monthly on Form 1683; there are no books to keep and no expense receipts to collect.
Not subject to IGV, so you do not add VAT to the guest's price.
No real expenses or depreciation can be deducted.

Ends when the activity looks like a business — extra services, several properties or employees

Third-Category Business Income

Lodging run as a business

Best for: Hosts offering meals, transfers or daily housekeeping, managing several units, or operating through a company.

Airbnb's Peru guide describes this as business income, taxed at up to 29.5% of net profit; in SUNAT's Régimen MYPE Tributario the first 15 UIT of profit are taxed at 10%.
Charge guests 18% IGV and issue a factura or boleta de venta.
Deduct documented costs and depreciation; file monthly returns and keep accounting records.
IGV charged on Airbnb's fee can be credited against the IGV you owe.

Régimen MYPE Tributario is limited to net income of 1,700 UIT a year

Depreciation

Depreciation for Lima STR Properties

Depreciation only matters if your hosting is taxed as third-category business income. First-category owners get the flat 20% deduction instead.

Asset	Typical write-off period	Notes
Apartment (first-category owner)	Not deductible	The fixed 20% deduction replaces depreciation and all other costs.
Building (business host)	5% a year (20 yrs)	Rate for buildings and constructions under the Income Tax Law, art. 39.
Furniture, appliances & equipment	Up to 10% a year	Maximum annual rate in the Income Tax Regulations, art. 22.
Computers & data equipment	Up to 25% a year	Maximum annual rate for data-processing equipment.
Vehicle for guest transfers	Up to 20% a year	Maximum annual rate for land vehicles.

Depreciation must be recorded in your accounts to be deductible. Keep the purchase invoices for the building, furniture and equipment.

Selling the property later is a separate event with its own capital-gains rules, which differ between individuals and businesses — take advice before selling a unit you have used for business lodging.

IGV & Income-Tax Rates

Which Taxes Touch a Lima Airbnb Booking?

SUNAT's rules and Airbnb's Peru tax guide describe only income tax and IGV. There is no separate Lima occupancy tax or lodging tax to add to a guest's bill.

What lands on a Lima vacation rental booking depends on how SUNAT classifies your activity:

First-category rent tax (effective)

6.25% of gross after the 20% deduction

RMT income tax on profit up to 15 UIT

Business hosts in the MYPE regime

10%

IGV on stays (business hosts)

Charged to guests by third-category hosts

18%

5% for most individual owners; 18% IGV plus business income tax if you run a lodging business

SUNAT — Cálculo de rentas de primera categoría; SUNAT — IGV de servicios digitales (Legislative Decree 1623); Airbnb — Peru tax guide 2025

Booking type	Who collects & remits	What it means for your books
Airbnb or Booking.com stay, individual owner	You pay 5% of rent to SUNAT monthly on Form 1683	Declare the rent received; no IGV and no expense records needed for the tax
Stay supplied by a business host	You charge 18% IGV and file monthly with SUNAT	Issue a boleta or factura; credit IGV paid on costs, including Airbnb's fee
Airbnb's own service fee	Airbnb charges 18% IGV under Legislative Decree 1623	A cost for first-category owners; an IGV credit for business hosts

District rules on using apartments for vacation rental are a separate, non-tax question — Miraflores, for example, restricted rotating and vacation-rental use of multifamily residential buildings in 2021. Check your district and building rules.

Platforms

How Airbnb, Booking.com & Vrbo Handle Lima Taxes

The Airbnb tax in Lima is paid by the host: platforms do not withhold your income tax, and Peru is not on Airbnb's list of places where it collects taxes on stays.

Platform	Reports your income	Collects the local lodging tax	Annual earnings summary
Airbnb	Data reaches SUNAT through international tax information exchange	No tax on the stay; charges 18% IGV on its own service fee	Earnings and transaction history in the host dashboard
Booking.com	Named by SUNAT among the platforms whose data it received	No — you declare the rent; business hosts add IGV	Reservation and payout statements in the Extranet
Vrbo	Declare every booking yourself	No — you declare the rent; business hosts add IGV	Payout history in the owner dashboard
Direct bookings	No third-party report	You — 5% monthly on the rent, or IGV if you are a business	Keep your own ledger and rental receipts

Using Multiple Platforms?

Add Airbnb, Booking.com, Vrbo and direct rent together in each month's Form 1683. SUNAT compares what you declare with platform data, so a missing channel shows up as undeclared rent.

No DAC7 in Peru — International Data Exchange Instead

DAC7 is an EU rule and does not apply to Peruvian listings. SUNAT has said it received information on more than 34,000 owners renting through platforms from foreign tax administrations, and it is using that data to contact hosts who have not declared.

SUNAT press release — alquileres en plataformas digitales (gob.pe); Airbnb — Where Airbnb collects and remits taxes (article 2509); Airbnb — Peru tax guide 2025

Illustrative P&L — Miraflores Apartment (S/)

Example only: one apartment let 180 nights at S/ 250. Compares the business (RMT) calculation with the first-category 5% on gross. Ignores the 18% IGV a business host must also charge. Not tax advice.

Gross rental income (180 nights × S/ 250)S/ 45,000

Platform commissions− S/ 1,350

Cleaning & laundry− S/ 5,400

Utilities & internet− S/ 3,600

Building maintenance fees− S/ 3,000

Repairs− S/ 1,200

Accountant− S/ 1,800

Cash expenses subtotal− S/ 16,350

Furniture depreciation (S/ 20,000 × 10%)− S/ 2,000

Total deductions (business route)− S/ 18,350

First-category tax (5% × S/ 45,000)S/ 2,250

Business profit (RMT: 10% = S/ 2,665)S/ 26,650

S/ 415

Less income tax on the first-category route in this example (S/ 2,665 − S/ 2,250), before counting the IGV and bookkeeping a business host takes on.

Record-Keeping

Stay Audit-Ready: What to Keep and How Long

SUNAT already holds platform data for thousands of Lima listings. Records that tie each month's payouts to your Form 1683 are your best defence.

Keep	How long	Why
Platform payout statements and booking calendars	At least 5 years	Match each month's declared rent to what Airbnb or Booking.com paid you
Form 1683 filings and payment receipts	At least 5 years	Prove each monthly payment was declared and paid on time
Rental receipts issued (recibos por arrendamiento)	At least 5 years	Show the rent received from each booking
Invoices for costs and fixed assets (business hosts)	At least 5 years	Support deductions, depreciation and IGV credits

SUNAT can review earlier years and already matches platform data against declarations, so keeping at least five years of records is a sensible habit for Lima hosts.

Estimator

Short-Term Rental Tax Estimator

Plug in your bookings and costs to see your likely taxable position.

Your Numbers

Gross annual rental income

PEN

Total short-term-rental income, before costs.

Deductible expenses

PEN

Allowable running costs, mortgage interest, depreciation and platform fees.

Your marginal income-tax rate

Your top income-tax band, as a percentage.

Estimated tax owed

PEN 650

Income tax on your net rental profit at your marginal rate.

Taxable income

PEN 13,000

After-tax income

PEN 12,350

Effective tax rate

3.25%

Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.

Sources & notes

Educational summary based on SUNAT, MEF/El Peruano and Airbnb sources checked in September 2026. Amounts in Peruvian soles (S/). Confirm with SUNAT or a Peruvian contador before filing.

SUNAT — Cálculo de rentas de primera categoría — 6.25% after 20% deduction; 5% monthly. orientacion.sunat.gob.pe/calculo-de-rentas-de-primera-categoria
SUNAT — Alquilo mi casa: preguntas frecuentes — Form 1683, cash-basis rule, penalty of 50% UIT and gradual reductions, non-domiciled owners. personas.sunat.gob.pe/alquilo-mi-casa-o-auto/preguntas-frecuentes
SUNAT — Alquileres de inmuebles en plataformas digitales (press release) — Data on 34,000+ owners from foreign tax administrations. gob.pe/institucion/sunat/noticias/1310715
SUNAT — Cronograma Renta Anual 2025 (Form 709) — Extended schedule 27 May–10 June 2026. renta.sunat.gob.pe/personas/cronograma-de-declaracion-renta-anual-2025-formulario-ndeg-709
SUNAT Emprender — Régimen MYPE Tributario — 10% up to 15 UIT, 29.5% above; 1,700 UIT limit. emprender.sunat.gob.pe/ruc/regimenes-tributarios-mype/regimen-mype-tributario
SUNAT — IGV de servicios digitales (Legislative Decree 1623) — 18% IGV on digital and intermediation services from non-domiciled providers. orientacion.sunat.gob.pe/igv-servicios-digitales
SUNAT — Informe 079-2021-SUNAT/7T0000 — Depreciation rates: buildings 5%, data equipment 25%, vehicles 20%, machinery 10%. sunat.gob.pe/legislacion/oficios/2021/informe-oficios/i079-2021-7T0000.pdf
Decreto Supremo 301-2025-EF — UIT 2026 — UIT of S/ 5,500 for 2026. busquedas.elperuano.pe/dispositivo/NL/2469116-1
Airbnb — Peru tax guide 2025; Where Airbnb collects taxes — First vs. third category, 18% IGV for business hosts. assets.airbnb.com/help/Airbnb_TaxGuide2025_Peru_ENGLISH.pdf; airbnb.com/help/article/2509

Questions

Frequently Asked Questions — Lima STR Taxes

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