GATAVIA GLOBAL · Gatavia Venezuela

Short-term rentals in Venezuela

This section explains how short-term rental works in Venezuela and how to properly separate the different legal, fiscal, and operational layers. The concrete answer depends on the type of property, the mode of operation, and the rules that apply to the case.

✓ Information reviewed: 08/26/2026

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GATAVIA

This section explains how to analyze market, profitability, and investment in Venezuela without confusing the different legal, fiscal, and operational layers. The concrete answer depends on the type of property, the method of operation, and the applicable rules for the case. The specific and verified data are presented below in the Gatavia information block.

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

Tourism market in Venezuela

Data, context and key indicators for the tourism market.

market

RTN + Licencia + 1 %

Active tourist formalization

The Ministry of Popular Power for Tourism (MINTUR) maintains verification campaigns for RTN, Tourism License, and the 1% contribution.

Period: 2026

market

8 tourists

Specific route for primary residence

There is a formal route for primary residence with up to four rooms and eight tourists.

Period: 2026

market

Mandatory tourist contribution

Tourism Service Providers (PST) pay 1% on monthly gross income.

Period: 2026

market

Análisis por destino

Very territorial market

Caracas, Margarita, Los Roques, Mérida, and Canaima have different risk and demand profiles.

Period: 2026

Regulatory alerts

Public information is not yet available for this section.

Regulatory framework

national

Mandatory RTN

Yes.

Mandatory RTN Application: Providers of tourism services Verified rule: Yes. Conditions: The activity must be tourism-related. Exceptions: Simple residential leasing must be analyzed separately. Moment: Before operating. Legal reference: Organic Law of Tourism and RTN MINTUR

national

Tourism License by activity

Mandatory.

Tourism License by activity Application: PST registered in RTN Verified rule: Mandatory. Conditions: Prior RTN. Exceptions: The requirements depend on the type of activity. Moment: Before operating and upon renewals. Legal reference: MINTUR Tourism License

national

Tourist accommodation in main residence

There is a specific route.

Tourist accommodation in main residence Application: Natural person who maintains residential use Verified rule: There is a specific route. Conditions: Main residence and capacity limits. Exceptions: Do not extrapolate to second residences or larger businesses. Timing: Before conditioning or operating. Legal reference: MINTUR Feasibility

national

Special contribution of 1 %

Mandatory.

Special contribution of 1 % Application: Tourism service providers Verified rule: Mandatory. Conditions: To be a PST subject to the Law. Exceptions: Does not substitute other taxes. Timing: Monthly. Legal reference: Organic Law of Tourism, arts. 52-53

Short-term rental taxation

INATUR: contribución especial 1% sobre ingresos brutos mensuales

1

IVA general: referencia legal 16%

16

ISLR sociedades: tarifa máxima general de referencia 34%

34

Persona natural residente: tarifa marginal máxima de referencia 34%

34

Taxation

Tourism contribution of 1%

1

Taxation

VAT according to the nature of the operation

Taxation

ISLR for resident natural person

Taxation

ISLR for non-resident

Regulatory and market evolution

08/24/2026

RTN and Tourism License

RTN and Tourism License Application: PST What to control: Formalize before operating. Process: Obtain RTN, complete license and file documents. Frequency: High and renewals Term: Before starting operations Documentation: RIF, RTN and receipts Evidence: Keep certificates Risk: High

08/24/2026

Specific route for primary residence

There is a formal route for primary residence with up to four rooms and eight tourists.

06/04/2025

Contribution of 1 %

Contribution of 1 % Application: PST What to control: Declare and pay monthly. Process: Reconcile gross income and liquidate 1 %. Frequency: Monthly Deadline: First 15 consecutive days Documentation: Income, declaration and proof Evidence: Keep solvency and payment Risk: High

01/17/2025

Mandatory RTN

Yes.

PROFESSIONAL CONTENT

Gatavia Professionelles Dossier · Venezuela

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

01

Due diligence

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

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02

Advanced regulation

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

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03

Professional taxation

Advanced tax treatment, scenarios and issues requiring special attention.

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04

Professional operations

Processes, recurring obligations and documentary control.

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05

Territorial radar

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

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06

Investors

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

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07

Managers

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

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08

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.

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Sources and reference authorities

Justia Venezuela

MINTUR

Tourism License

MINTUR

Tourism License

MINTUR

Integral Box for RTN and Licenses — July 2026

MINTUR

MINTUR / INATUR

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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.