The 7% room tax is simple to describe and dangerously easy to mishandle. Get it right and most of your tax compliance is handled. Get it wrong and it’s the fastest way to owe the government money you thought a platform was collecting for you.

Who owes the room tax, and how much is it?

The room occupancy tax is 7% of the room rate on any stay under 90 consecutive days (90 days or more is a long-term rental, with no room tax), governed by Act 272-2003. The person legally on the hook is the innkeeper, meaning you, the owner or manager. You collect it from the guest on top of the nightly rate, and you remit it to the Puerto Rico Tourism Company with a Monthly Tax Declaration, due by the 10th of the following month. You need your tourism identification number to remit it.

Doesn’t Airbnb handle the tax for me?

Airbnb has a voluntary collection agreement with the Tourism Company and, in many cases, collects and remits the room tax on bookings made through its platform. That’s real and helpful.

The part this post can’t fully give you

This is the rule. The mechanics are the money: a simple monthly reconciliation of what you charged, what the platform remitted, and what you still owe, plus the income tax, IVU, and municipal picture that the room tax is only one piece of.

Educational only, not tax advice. Confirm the current rate and your obligations with the PRTC and a licensed PR CPA.