How does INGUAT's 10% lodging tax work and how much does it raise?

Article 21, subparagraph b) of Decree 1701 (the INGUAT Organic Act, as amended by Decree 7-80) establishes a 'tax of ten per cent (10%) on lodging, charged on the rate excluding food and other services, in hotels, motels,… campsites, guesthouses and other accommodation centers';… it falls on the user and is collected under INGUAT's regulations. It is not charged on lodging for monthly periods or of thirty consecutive days, relevant to medium-term rentals and to the design of any charge on platforms. That in practice only establishments registered with INGUAT pass it on is a press description, not statutory text. Collections: Q191.69 M in 2024, Q197.46 M in 2025 and Q117.07 M in January–July 2026.