INGUAT's 10% lodging tax and its revenue
- Tourism, hospitality and residency
- Tourism and lodging incentives
- Audited
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.
The research is written in English; quoted figures, source names and the titles of legal instruments stay in the language their source published them in.
Figures
- Rate
- 10% on the lodging rate (food excluded)
- Lodging tax collections
- Q191.69 M
- Lodging tax collections
- Q197.46 M
- Lodging tax collections
- Q117.07 M
Sources
Related records
- Decree 29-89 tax benefits for apparel
- Duration and extension of temporary admission under 29-89
- Filing venue, eligibility and file for 29-89 qualification
- MINECO's timeline to resolve a 29-89 qualification
- Annual 29-89 obligations and the public register of qualified firms
- Current tax incentives for hotels and tourism
This layer is research: read from public sources by the archive's own team, every claim cited with the date it was consulted, and audited where it is marked so. It has not entered the verified store — no figure here was fetched back from its source or stamped with a retrieval time — so it wears no red provenance numeral and never mixes with the verified figures.