| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | Yes — Tourist Accommodation Certificate / Tourist Enterprise Licence from Tourism Authority; Business Registration Number required |
| Tax Rate | Income tax 15% flat; VAT 15% above MUR 6m; Tourist Fee €3/tourist/night |
| Night / Day Cap | None (STR defined as letting typically under 12–24 months) |
| Permit Fee | Support/compliance costs reported from ~Rs 75,000–250,000 via service providers (official fees vary) |
| Penalties | Unknown (operating without licence is illegal) |
| Primary Residence Required | No |
| Occupancy Limit | Per property capacity assessed by Tourism Authority |
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).
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).
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 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.
Hosts who fail to comply with Nationwide's short-term rental regulations may face enforcement action. Unknown (operating without licence is illegal).
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.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗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
Yes. Nationwide requires the following for short-term rental operation: Yes — Tourist Accommodation Certificate / Tourist Enterprise Licence from Tourism Authority; Business Registration Number required.
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.
Hosts who operate without proper permits in Nationwide may face enforcement. Unknown (operating without licence is illegal).
Children under 12 typically exempt from Tourist Fee; reportedly ~95% of listings unlicensed with limited enforcement
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