在波多黎各通过爱彼迎收取和汇缴占用税

Guests who book Airbnb listings that are located in the U.S. territory of Puerto Rico will pay the following tax as part of their reservation:

• Puerto Rico Room Tax: 7% of the listing price, including any cleaning fees, for reservations of 89 nights or shorter.
• If you operate a rental unit that is subject to the higher tax rate (for example, a room in a casino), you will be responsible for registering for, collecting, and remitting the incremental tax due on your rentals. For detailed information, visit Puerto Rico’s website.

Find out more about how occupancy tax collection and remittance by Airbnb works.

Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.