Airbnb Rules in Chile

Running short-term rentals in Chile can be a great business, especially in Santiago, where many hosts manage active Airbnb listings year-round. But Airbnb rules in Chile aren’t just one law. You’re dealing with tourism registration, tax obligations, co-ownership regulations (copropiedad), and local rules that can affect your property and your listings.

This guide explains the legal requirements for Airbnb rentals in Chile, with practical steps you can follow to stay compliant and protect your revenue.

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What this guide covers

This compliance guide focuses on the core regulations and laws that affect Airbnb hosts in Chile, including:

• SERNATUR registration requirements for tourist accommodation

• SII (tax authority) rules for VAT, invoices (boletas), and filing

• Income tax considerations, including DFL-2 rules for qualifying properties

• Co-ownership regulations and building restrictions that can block short-term rentals

• Safety guidelines and local expectations for guest security and community impact

Who this is for

This guide is for Airbnb hosts, property managers, and short-term rental operators in Chile, including:

• Hosts and investors managing one or more properties

• Owners in condo buildings with co-ownership rules

• Operators hosting foreign tourists, business travelers, or solo travelers

• Managers handling multiple property types across different locations

Why this matters

Chile’s enforcement risk usually shows up in two places: tax compliance and building rules.

If your short-term rentals are treated as furnished accommodation, the SII may consider that activity subject to VAT. That means you can’t simply pocket booking revenue without correct tax handling.

Separately, co-ownership regulations and building bylaws can restrict Airbnb listings, especially in residential buildings that argue short stays resemble hotel activity.

What you’ll learn

By the end of this guide, you’ll understand:

• When you must register with SERNATUR and what “registration requirements” apply

• How VAT works for Airbnb rentals and when income is considered taxable income

• What to do about electronic invoices (boletas) and monthly filings like Form 29

• How co-ownership and building regulations can affect your right to host

• How to build a practical compliance checklist that won’t overwhelm you

Understanding Chile’s short-term rental legal framework

Chile doesn’t have one universal “short-term rental license” like some countries. Instead, compliance is built from national laws and regulations that treat tourist accommodation as a registrable service, plus local municipal regulations that can add zoning rules and permitting requirements.

In practice, most listings fall into a compliance stack that includes:

• Tourism registration (SERNATUR) for accommodation services

• Tax registration and reporting with SII

• Contract and building rules under co-ownership law (copropiedad)

• Safety and security expectations tied to local standards and the common-sense duty of care

Registration requirements with SERNATUR

Chile’s tourism framework (Ley 20.423) treats tourist accommodation as a service that can be registered through the National Tourism Service (SERNATUR).

SERNATUR’s own guidance states the registry is mandatory for tourist accommodation providers. ChileAtiende also explains the national registry process and how registration helps you appear in official tourism listings.

If you’re hosting in Santiago (or anywhere in Chile), build this into your launch checklist:

• Confirm whether your accommodation type falls into a category that must register

• Register through the SERNATUR portal

• Keep proof of registration in your compliance file for your property

Tax obligations for Airbnb hosts in Chile

This is where most hosts get tripped up. Earnings from hosting are generally considered taxable income, and your tax treatment depends on how the activity is classified.

VAT on furnished short-term rentals

Chile’s tax authority states that the rental of furnished properties is subject to VAT under the VAT law framework.

If your Airbnb rentals are furnished accommodation, VAT can apply to your bookings and revenue. This is why it’s risky to assume “Airbnb handles it” or that the money is “free” to keep without formal reporting.

Electronic invoices and boletas

If you’re required to document transactions, you may need to issue electronic receipts (boletas) through SII’s electronic boleta system. The SII provides a dedicated portal for electronic boletas and enrollment.

Monthly filing with Form 29

If you’re VAT-registered, hosts are typically expected to file VAT monthly using Formulario 29 (F29). SII guidance indicates the standard deadline is the 12th of the following month, with specific extensions in certain online payment cases.

VAT exemption for foreign tourists

Chile’s tax authority also notes an important VAT exemption concept: VAT may be exempt on income in foreign currency from services to foreign tourists, when the provider is registered with the SII under the applicable conditions described for hotel businesses. This is a nuanced area, and it’s one reason many hosts consult a tax professional.

DFL-2 properties and income tax

If your property qualifies under DFL-2 rules, there can be income tax advantages for rental income, under specific conditions. Chilean law defines “viviendas económicas” as properties with a built area not exceeding 140 square meters.

SII guidance also explains that DFL-2 properties can be exempt from income tax on rental income when conditions are met, with limits (for example, a maximum of two qualifying properties per natural person in the guidance cited).

2026 compliance verification pressure on platforms

SII will require certain platforms and payment entities to verify the tax compliance status of users from March 2026, based on an SII resolution referenced in credible coverage. Treat this as a signal: formal tax compliance matters more than ever.

Local permits, municipal rules, and zoning in Santiago

Even when national registration and taxes are in order, local rules can still affect your Airbnb listings.

Municipal regulations and zoning laws can restrict short-term rentals by location, property type, and building use. In Santiago, it’s smart to consult your comuna (municipality) and confirm whether any commercial activity permits or zoning restrictions affect your short-term rentals.

If you want to use the phrase “short-term rental license” in a Chile context, it’s usually best framed as “local permits or municipal registration,” because requirements can vary by comuna.

Co-ownership regulations and building restrictions

Chile’s co-ownership regulations are one of the biggest practical Airbnb rules in Chile, especially for apartments in Santiago.

Chile’s co-ownership law (Ley 21.442) creates the framework for condo governance, common areas, and internal bylaws. That matters because condominium bylaws can restrict guest access rules, require registration of visitors, impose noise rules, or function like de facto minimum-stay restrictions.

Before you host, review:

• Your purchase or lease contracts for clauses that restrict short-term rentals

• Building bylaws and co-ownership regulations

• House rules on guests, elevators, parking, and shared space usage

Safety guidelines and security expectations

Chile-wide rules can intersect with local safety requirements. At minimum, hosts should ensure the property complies with local fire safety, electrical, and gas standards, especially in multi-unit buildings.

For guest safety, hosts are encouraged to provide:

• Emergency contact information

• Clear emergency instructions in the space

• Basic emergency plans and a first-aid kit

Chile’s government has also published tourist security guidance and self-care recommendations through official channels, which is useful to adapt into your guest welcome book.

Compliance checklist for Airbnb hosts in Chile

Here’s a practical table you can use as a compliance tracker for your property, your listings, and ongoing operations:

Common challenges and solutions

Challenge 1: You’re not sure if your listing triggers VAT

Solution: Start with SII’s VAT position on furnished rentals, then consult a tax professional if your activity includes hotel-like services or complex booking flows.

Challenge 2: Your building pushes back

Solution: Treat co-ownership as a hard constraint. Review bylaws, contracts, and any internal guest rules before you publish your listing.

Challenge 3: You’re hosting foreign tourists and want to handle VAT correctly

Solution: Review the SII guidance on VAT exemption concepts for services to foreign tourists and confirm eligibility details with an expert.

Penalties and enforcement risks

Chile’s tax enforcement risk is real. Late filings can trigger interest and fines, and VAT-related non-compliance can become expensive quickly. Start by making deadlines visible and building a monthly checklist around Form 29 if it applies to you.

For buildings, enforcement often starts with neighbors. The fastest way to lose operational stability is complaints that escalate into building sanctions or municipal scrutiny, especially when guest behavior conflicts with the rules of the shared space.

Navigating Airbnb rules in Chile

Chile can be a strong market for short-term rentals, particularly in Santiago and tourism-heavy destinations like San Pedro de Atacama. High season and low season demand swings make compliance even more important, because your revenue and occupancy rate can change fast and problems tend to show up during peak booking periods.

The safest path is simple:

• Register when required

• Treat hosting income as taxable income unless you’ve confirmed an exemption applies

• Follow co-ownership regulations and building rules as strictly as tax rules

• Put guest safety, security, and neighbor relations into your operating standards

Frequently asked questions about Airbnb rules in Chile

1. Do Airbnb hosts in Chile need a commercial bank account for their rental activity?

Not always, but it may be advisable. If your hosting activity is formally registered with the Servicio de Impuestos Internos (SII) as a business activity, separating personal and rental revenue through a dedicated bank account can simplify VAT filings, income tax reporting, and compliance audits. While Chilean law does not automatically require a separate commercial account for every host, structured bookkeeping significantly reduces risk during tax reviews.

2. Can Chilean municipalities impose additional short-term rental restrictions in the future?

Yes. Even though Chile does not currently operate under a single nationwide short-term rental license system, municipalities have authority to regulate land use, zoning, and commercial activity within their territory. This means future municipal ordinances could introduce new permits, density caps, or operational restrictions in certain comunas, particularly in high-demand areas like Santiago.

3. Are Airbnb hosts in Chile required to collect and store guest identification information?

In many cases, yes, particularly when operating in condominium buildings or when required by local security policies. Some co-ownership communities require visitor registration, and certain municipalities may expect guest data collection in line with broader tourism or security policies. Hosts should verify whether their building administration requires guest ID logging to avoid internal compliance issues.

4. How does Airbnb income affect social security or pension contributions in Chile?

If hosting activity is classified as an ongoing business or professional activity, income may affect social security or pension contribution obligations, depending on how the host is registered with the tax authority. Independent workers and entrepreneurs in Chile are subject to specific contribution rules, so hosts generating consistent revenue should review whether their Airbnb activity changes their contribution requirements.

5. Could future national legislation create a formal short-term rental license in Chile?

It is possible. Regulatory pressure on short-term rentals is increasing globally, and Chile has already strengthened oversight through tax and tourism frameworks. If short-term rentals continue to expand in major cities like Santiago, lawmakers could introduce clearer licensing structures or platform reporting rules. Hosts who maintain formal registration and strong compliance practices will be better positioned if regulations tighten.