Short-term rentals and Airbnb in Peru: what rules apply

What exactly counts as an Airbnb-style short-term rental in Peru?

When someone rents out their apartment, room, or house for a few days or weeks through platforms like Airbnb, Booking, or similar services, legally speaking it is still a lease agreement, governed by the Civil Code, just like a long-term rental. The difference lies in the duration and in the fact that the relationship usually passes through a digital platform that intermediates the booking and payment.

This matters because, contrary to what many people assume, there does not appear to be a special, unified legal regime for short-term “tourist rentals” between private individuals in Peru, based on the research done for this page. What does exist is the sector’s Regulation on Lodging Establishments (Reglamento de Establecimientos de Hospedaje), but that framework is designed for formally registered businesses (hotels, hostels, lodges), not necessarily for a neighbor who rents out their apartment a few weekends a year. If your short-term rental activity is more of a recurring, large-scale business, it’s more likely you need to check whether it falls under that tourism-specific regulation, and specialized legal advice is worth getting.

Building rules: the most concrete restriction in practice

Even though there is no specific national law banning Airbnb-style rentals, many buildings and condominiums do regulate this through their internal bylaws, approved by the owners’ association. It’s common to find clauses that ban or condition short-term rentals for reasons of security, noise, or use of common areas. Before listing your property, check those bylaws: in practice, this is the most concrete restriction you’re likely to face.

Do I have to pay taxes on what I earn from Airbnb?

In principle, yes. Money a host receives from renting out their property — whether for one night or a month — generally falls under first-category rental income (renta de primera categoría) for income tax purposes, the same category that applies to any property rental in Peru. This means that, as a property owner, you are in principle required to report that income to SUNAT.

It was not possible to confirm today, against the current official text, the exact effective rate or the detailed monthly payment procedure, so if you plan to rent out your property regularly, the safest approach is to verify the up-to-date tax treatment directly on SUNAT’s website or with an accountant, rather than relying on figures from memory or unofficial sources.

Consumer protection if you’re a guest

If you book a stay through a platform and the host doesn’t deliver what was offered (for example, the property doesn’t match the photos, you’re overcharged, or the booking is cancelled without notice), as a guest you have the same consumer-protection rights as in any other commercial transaction in Peru. This means you can file a complaint directly with the platform or host and, if there’s no resolution, file a complaint with Indecopi.

Points that remain unclear

This page could not verify with official sources whether there is an explicit legal duty for a private host (as opposed to a formally registered lodging establishment) to report foreign guests’ stays to Migraciones, the way registered hotels must. If you have questions about this in your specific case, it’s best to consult directly with Migraciones or a specialist in migration and tourism law.

It’s also worth being aware of related topics such as the eviction process for a rental if the relationship turns difficult, and the rules on security deposit return when a short-term rental includes a security deposit.