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Nationwide

Mauritius
Active
Last updated: 2026-06-23  ·  Last verified: 2026-06-23  ·  Region: International

At a Glance — Nationwide Airbnb & STR Rules

RuleDetails
Regulatory StatusPermitted with registration
Permit / License RequiredYes — Tourist Accommodation Certificate / Tourist Enterprise Licence from Tourism Authority; Business Registration Number required
Tax RateIncome tax 15% flat; VAT 15% above MUR 6m; Tourist Fee €3/tourist/night
Night / Day CapNone (STR defined as letting typically under 12–24 months)
Permit FeeSupport/compliance costs reported from ~Rs 75,000–250,000 via service providers (official fees vary)
PenaltiesUnknown (operating without licence is illegal)
Primary Residence RequiredNo
Occupancy LimitPer property capacity assessed by Tourism Authority
Browse all 3 STR regulations in Mauritius →

Nationwide Airbnb & Vacation Rental Regulation Overview

Nationwide Short-Term Rental Regulations Overview

Short-term rental operations in Nationwide are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — Tourist Accommodation Certificate / Tourist Enterprise Licence from Tourism Authority; Business Registration Number required. The associated permit fees are Support/compliance costs reported from ~Rs 75,000–250,000 via service providers (official fees vary).

Tax Requirements for Airbnb Hosts in Nationwide

Short-term rental operators in Nationwide should be aware of these tax obligations: Income tax 15% flat; VAT 15% above MUR 6m; Tourist Fee €3/tourist/night. Yes (BRN; declare income to MRA; VAT if turnover > MUR 6m).

Hosting Rules and Restrictions in Nationwide

Key operational rules for vacation rental hosts in Nationwide include: Primary residence requirement: No. Rental day cap: None (STR defined as letting typically under 12–24 months). Occupancy limit: Per property capacity assessed by Tourism Authority.

Zoning and Location Requirements in Nationwide

Zoning considerations for short-term rentals in Nationwide: Building & Land Use Permit (BLUP) required; fire and health clearances. Insurance: Yes — liability insurance covering rental activity required for licence.

Penalties for Non-Compliance in Nationwide

Hosts who fail to comply with Nationwide's short-term rental regulations may face enforcement action. Unknown (operating without licence is illegal).

Platform Obligations in Nationwide

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Nationwide: Hosts must collect/remit €3/night Tourist Fee; OTAs generally don't handle automatically.

Full Regulatory Details

Regulatory Status
Active
License / Registration
Yes — Tourist Accommodation Certificate / Tourist Enterprise Licence from Tourism Authority; Business Registration Number required
Tax Registration
Yes (BRN; declare income to MRA; VAT if turnover > MUR 6m)
Permit Fee
Support/compliance costs reported from ~Rs 75,000–250,000 via service providers (official fees vary)
Primary Residence Rule
No
Night / Day Cap
None (STR defined as letting typically under 12–24 months)
Occupancy Limit
Per property capacity assessed by Tourism Authority
Tax Rate
Income tax 15% flat; VAT 15% above MUR 6m; Tourist Fee €3/tourist/night
Zoning Restrictions
Building & Land Use Permit (BLUP) required; fire and health clearances
Insurance Required
Yes — liability insurance covering rental activity required for licence
Platform Obligations
Hosts must collect/remit €3/night Tourist Fee; OTAs generally don't handle automatically
Compliance Notes
Mandatory licence under Tourism Authority Act & Business Registration Act; one licence per address
Effective Date
Tourist Fee effective 1 Oct 2025; licensing long-standing
Key Notes
Children under 12 typically exempt from Tourist Fee; reportedly ~95% of listings unlicensed with limited enforcement
Penalties
Unknown (operating without licence is illegal)
Additional Context
Non-resident rental income subject to 10%/5% withholding tax credited against liability
Sources
https://housing-infrastructure.canada.ca/housing-logement/stref-farlcd…
tourismauthority.mu
sparkeys-gestion.com
firstgrandpropertymanagement.com
lodgecompliance.com/countries/mauritius
ownpropertyabroad.com
📋 Apply / Register with the Official Authority

Apply for your STR permit or registration directly through the official government portal.

Official Source ↗

Frequently Asked Questions

Is Airbnb legal in Nationwide?

Yes, Airbnb and short-term rentals are legal in Nationwide with proper registration and permits. Mandatory licence under Tourism Authority Act & Business Registration Act; one licence per address

Do you need a permit for Airbnb in Nationwide?

Yes. Nationwide requires the following for short-term rental operation: Yes — Tourist Accommodation Certificate / Tourist Enterprise Licence from Tourism Authority; Business Registration Number required.

What taxes apply to short-term rentals in Nationwide?

Short-term rental hosts in Nationwide are subject to the following tax obligations: Income tax 15% flat; VAT 15% above MUR 6m; Tourist Fee €3/tourist/night.

What are the penalties for illegal Airbnb hosting in Nationwide?

Hosts who operate without proper permits in Nationwide may face enforcement. Unknown (operating without licence is illegal).

What are the key STR compliance requirements in Nationwide?

Children under 12 typically exempt from Tourist Fee; reportedly ~95% of listings unlicensed with limited enforcement

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