These information pages can help you get started in learning about some of the laws and registration requirements that may apply to your experiences on Airbnb. These pages include summaries of some of the rules that may apply to different sorts of activities, and contain links to government resources that you may find helpful.
Please understand that these information pages are not comprehensive, and are not legal advice. If you are unsure about how local laws or this information may apply to you or your Experience, we encourage you to check with official sources or seek legal advice.
Please note that we don’t update this information in real time, so you should confirm that the laws or procedures have not changed recently.*
A Merchants Registration Certificate is required for all for-profit businesses in the Commonwealth of Puerto Rico and should be obtained from the Puerto Rico Treasury Department at least 30 days prior to commencing business operations. All for-profit businesses are also required to pay a Municipal License Tax, and individuals need to register for a Municipal Provisional License before the Tax Authority/the finance director of each municipality in which an Experience operates (there is an exemption for the payment of the Municipal License Tax if a businesses’ annual gross revenue does not exceed $5,000). Please consult with a local lawyer or tax professional for more information.
You may need to obtain additional licenses, certifications, or permits, depending on the specific activity involved in your Experience. If your Experience is offered through a business organized as a corporation or partnership, you may need to register with the Department of State.
Municipalities have additional requirements when having a physical place of business, like Use Permits, service authorizations, and Health and Fire Prevention Permits depending on the kind of Experience offered such as Fajardo, Ponce, Rinćon, and San Juan. Please contact your local government or a lawyer or tax professional for more information.
Likewise, the Puerto Rico Treasury Department has additional registration, license and tax requirements you should consider, including license requirements to carry out certain activities or to sell certain products. The Puerto Rico Tourism Company and the Puerto Rico Management Office may have useful information on the various regulations or permit/license requirements as well.
The foregoing is additional to any specific license that the Experience may require.
*Airbnb is not responsible for the reliability or correctness of the information contained in any links to third party sites (including any links to legislation and regulations).