Compañía de Turismo de Puerto Rico

Hotel room in Puerto Rico — 7%of room cost

Tax

What is the Room Occupancy Tax?

The Room Occupancy Tax is a tax established by the Puerto Rico Tourism Company that applies to all short-term rentals of residential and tourist properties. The innkeeper is responsible for collecting it from the guest and remitting it monthly to the CTPR.

Applies to short-term rentals

Any room or property rental for a period of less than 90 consecutive days is subject to this tax.

7% rate on room cost

The tax equals 7% of the price charged for occupancy and must be charged directly to the guest.

Remittance to the Tourism Company

Collected funds must be declared and remitted monthly to CTPR within the established deadlines.

Applicability

Who must collect and remit this tax?

Any natural or legal person who offers any of the following types of short-term accommodation in Puerto Rico is required to comply with this tax.

Studios

Studio-type housing units offered for short-term rental.

Apartments

Residential apartments rented for periods of less than 90 days.

Residences

Single-family homes or residences used for tourist or vacation rental.

Villas

Villas and vacation properties for tourist use throughout the island territory.

Short-Term Rental Properties

Any property offered through digital platforms or directly to the traveling public.

Legal Basis

Law No. 272 of September 9, 2003

This law establishes the legal framework that regulates the Room Occupancy Tax in Puerto Rico. The Puerto Rico Tourism Company is the entity responsible for its administration, oversight and collection.

Obligations

Innkeeper responsibilities

Every short-term accommodation operator must comply with the following obligations before the Puerto Rico Tourism Company.

Register with the CTPR

Obtain innkeeper registration with the Puerto Rico Tourism Company before starting short-term rental operations.

Collect the tax from the guest

Include the 7% Room Occupancy Tax in the total cost charged to each guest during their stay.

File monthly return

File the monthly tax return form within the established deadline, regardless of whether income was generated during the period.

Comply with regulations

Maintain records available for audit and comply with current CTPR regulations regarding tourist accommodation.

Process

Monthly tax return

The return must be filed each month and reflects all income from room occupancy generated during the period.

10th of the following month

Deadline to file the monthly return and remit the tax collected from the previous period.

How does the process work?

The innkeeper must calculate the total income from room occupancy generated during the month, apply the corresponding 7% and remit that amount to the CTPR along with the return form before the 10th of the following month.

Filing the return is mandatory even in months when no occupancy income is recorded.

Consolidate the month's income

Add up all income from room occupancy recorded during the previous month.

Calculate the tax (7%)

Apply the 7% rate to total income to determine the amount to remit.

Complete the return form

Fill out the official form with the period data and calculated amount.

File and remit before the 10th

Submit the return and corresponding payment through authorized channels before the deadline.

Filing Options

How to file your return?

Select the filing method that best suits your needs. We offer three official options.

At an authorized bank

You can file your monthly return and make the payment directly at any of the banks authorized by CTPR in Puerto Rico.

View authorized banks →

At tourism offices

Visit the main office of the Tourism Company at La Princesa, Old San Juan, Monday through Friday from 8:00 AM to 5:00 PM.

View office directory →

Online

File your return and make your payment quickly and securely through CTPR's official online filing portal.

roomtax.tourism.pr.gov →

Consequences

Penalties for non-compliance

Non-compliance with Room Occupancy Tax obligations can result in significant economic and legal consequences.

Economic fines

CTPR may impose administrative fines for failure to file on time, incorrect tax collection, or omission in remitting funds.

Administrative sanctions

Repeated non-compliance may result in sanctions, audits and legal actions by the Tourism Company.

Loss of incentives

Innkeepers who do not comply with their tax obligations may lose access to incentive programs and certifications.

Suspension of operations

In severe cases, CTPR may order the suspension of lodging operations until the tax situation is regularized.

Important:

If you have outstanding debts or need to regularize your situation, contact the Room Tax Department of the CTPR by calling (787) 721-2400 ext. 3604 before formal collection actions are initiated.

Next Step

Comply with your tax obligations

Register as an innkeeper or access your account to manage your monthly Room Occupancy Tax returns.

Register (787) 721-2400 ext. 3604 More information