GATAVIA GLOBAL · Gatavia Peru

Short-term rentals in Peru

This section explains how short-term rental works in Peru and how to correctly separate the different legal, fiscal, and operational layers. The concrete answer depends on the type of property, the method of exploitation, and the applicable rules in each case.

✓ Information reviewed: 08/23/2026

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GATAVIA

This section explains how to analyze market, profitability, and investment in Peru without confusing the different legal, tax, and operational layers. The specific answer depends on the type of property, the manner of operation, and the applicable rules. The specific and verified data is presented below in the Gatavia information block.

The investment analysis must separate general tourism data from the actual metrics of a specific property. National or regional overnight stays help to understand demand but do not equate to occupancy, average price, or profitability of a property.

Tourism market in Peru

Data, context and key indicators for the tourism market.

tourism

Growing international tourism

Peru received 823,863 international tourists in the first quarter of 2026, a 3.5% increase compared to the same period in 2025.

Period: 2026 Q1

tourism

National goal 2026

The Ministry of Foreign Trade and Tourism (MINCETUR) aims to reach four million international tourists by the end of 2026.

Period: 2026

demand

Chile y Estados Unidos lideran los arribos acumulados a junio de 2026

Diversified international demand

As of June 2026, Chile, the United States, Ecuador, Bolivia, Colombia, Brazil, Spain, and Argentina stand out among the main emitting markets.

Period: January-June 2026

market

Análisis territorial obligatorio

Market highly dependent on the microzone

Lima, Cusco, Sacred Valley, Arequipa, and the northern coast have different demand profiles, seasonality, and operational regulation.

Period: 2026

Gatavia market assessment

Regulatory complexity

Medium

Operational complexity

Medium

Regulatory risk

Medium

Investment clarity

High

Regulatory alerts

Public information is not yet available for this section.

Regulatory framework

national

Mandatory registration of guests and foreign tenants

Yes. The information of the foreign person must be registered before providing accommodation or rental.

Mandatory registration of guests and foreign tenants Application: Accommodations and landlords receiving foreign citizens Verified rule: Yes. The information of the foreign person must be registered before providing accommodation or rental. Conditions: Applies when hosting or renting to foreign citizens. Exceptions: Does not replace other tourism, municipal, or fiscal obligations. Timing: Before providing the service. Legal reference: Supreme Decree No. 011-2024-IN and guidance from Migration.

national

Hostel establishment registration

Mandatory when the activity fits as a hostel establishment.

Hostel establishment registration Application: Hostel establishments Verified rule: Mandatory when the activity fits as a hostel establishment. Conditions: It must be a hostel establishment subject to the regulation. Exceptions: A simple residential lease must be analyzed separately and not assumed automatically as lodging. Moment: Before operating as a registered establishment. Legal reference: D.S. N.° 001-2015-MINCETUR and official registration process

national

Municipal operating license

It must be checked by property and activity.

Municipal operating license Application: Operations that function as accommodation establishments or commercial activities subject to licensing Verified rule: It must be checked by property and activity. Conditions: It depends on the nature of the activity and the municipality. Exceptions: It should not be assumed that a residential property can operate commercially without review. Timing: Before the start of the activity when required. Legal reference: Registration requirements for lodging and applicable municipal regulations

national

There is no general national limit on nights

No uniform national cap on days per year has been identified for all short-term accommodations.

There is no general national limit on nights Application: Short-term rentals Verified rule: No uniform national cap on days per year has been identified for all short-term accommodations. Conditions: It should be verified whether there are any specific local or contractual rules. Exceptions: The absence of a national limit does not equate to absolute freedom of operation. Timing: Before marketing. Legal reference: Gatavia review of the current national framework as of August 2026

Short-term rental taxation

Taxation

Rental of property by an individual · first category income

Taxation

General VAT 2026

Taxation

Special rate 2026 for certain MYPEs of hotels and tourist accommodations

10.5

Regulatory and market evolution

08/23/2026

National goal 2026

The Ministry of Foreign Trade and Tourism (MINCETUR) aims to reach four million international tourists by the end of 2026.

04/25/2026

Growing international tourism

Peru received 823,863 international tourists in the first quarter of 2026, a 3.5% increase compared to the same period in 2025.

01/01/2026

First-category rental

First-category rental Value: 5 % Reference year: 2026 Scope: Peru Interpretation: Reference for rental by individuals when applicable.

01/01/2026

Special VAT rate for accommodation MYPEs in 2026

SUNAT publishes a total rate of 10.5% for certain MYPEs of hotels and tourist accommodations during 2026.

12/10/2024

Mandatory registration of foreigners in lodging and leasing

Migration maintains the obligation to register foreign guests and tenants in 2026.

06/09/2015

Hostel establishment registration

Mandatory when the activity fits as a hostel establishment.

PROFESSIONAL CONTENT

Gatavia Professionelles Dossier · Peru

Advanced analysis for owners, managers and investors who need to go beyond public information.

Due diligence

Professional checks before purchasing, operating or converting short-term accommodation.

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Advanced regulation

In-depth analysis of requirements, restrictions, risks and regulatory scenarios.

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Professional taxation

Advanced tax treatment, scenarios and issues requiring special attention.

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Professional operations

Processes, recurring obligations and documentary control.

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Territorial radar

Assessment of territories, cities and areas with different market or regulatory conditions.

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Investors

Risks, costs, profitability, scenarios and criteria before making an investment decision.

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Managers

Compliance, representation, reporting and professional management for third parties.

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Metrics and alerts

Professional indicators covering market, demand, risk and regulatory evolution.

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This dossier is included with Gatavia Country and Gatavia Global.

Sources and reference authorities

Congreso de la República del Perú

Ministerio de Comercio Exterior y Turismo - MINCETUR

PROMPERÚ

SUNAT

Calculate the First Category Income Tax

SUNAT

Superintendencia Nacional de Migraciones

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Gatavia organises professional information for information and management purposes. General information does not replace legal, tax or technical advice tailored to a particular case.