| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | Yes — mandatory. Any owner of a bungalow, villa, campement, guesthouse, tourist residence, pensionnat, or apartment rented for periods of less than 12 |
| Tax Rate | Tourist Fee: €3 per tourist per night (ages 12+), effective 1 October 2025 (Tourism Authority Act amendment, administered by MRA). Tourism Levy: 2% of |
| Night / Day Cap | Unknown — no explicit annual STR day cap identified in MTA regulations. |
| Minimum Stay | Unknown — no statutory minimum stay confirmed. STRs are defined as rentals of less than 12 months. |
| Permit Fee | Tourist Enterprise Licence: professional facilitation cost starts from MUR 75,000–250,000 (varies by service provider); government fee component not s |
| Penalties | Operating without a Tourist Enterprise Licence: unlawful under Tourism Authority Act (fines and potential closure). Failure to collect/remit Tourist F |
| Primary Residence Required | No — not required for STR licensing in Mauritius. |
| Occupancy Limit | Unknown — the MTA may impose capacity requirements as part of TEL criteria; specific limits not publicly confirmed. |
Short-term rental operations in Port Louis 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 — mandatory. Any owner of a bungalow, villa, campement, guesthouse, tourist residence, pensionnat, or apartment rented for periods of less than 12 months must hold a valid Tourist Enterprise Licen. The associated permit fees are Tourist Enterprise Licence: professional facilitation cost starts from MUR 75,000–250,000 (varies by.
Short-term rental operators in Port Louis should be aware of these tax obligations: Tourist Fee: €3 per tourist per night (ages 12+), effective 1 October 2025 (Tourism Authority Act amendment, administered by MRA). Tourism Levy: 2% of accommodation bill (excluding VAT), mandatory since 2013. VAT: 15% if annual turnover > MUR 6 milli. Yes — operators must register with: (1) the Mauritius Revenue Authority (MRA) for tourist fee collection and remittance; (2) MRA for income tax on ren.
Key operational rules for vacation rental hosts in Port Louis include: Primary residence requirement: No — not required for STR licensing in Mauritius.. Rental day cap: Unknown — no explicit annual STR day cap identified in MTA regulations.. Occupancy limit: Unknown — the MTA may impose capacity requirements as part of TEL criteria; specific limits not publicly confirmed.. Minimum stay: Unknown — no statutory minimum stay confirmed. STRs are defined as rentals of less than 12 months..
Zoning considerations for short-term rentals in Port Louis: No specific STR zoning restrictions identified beyond general planning/building use regulations. Port Louis is primarily a business/commercial capital; the majority of tourist STR activity is coastal.. Density rules: Unknown — no confirmed STR density caps for Port Louis or nationally.. Insurance: Unknown — not explicitly mandated in identified MTA requirements, though property and safety complia.
Hosts who fail to comply with Port Louis's short-term rental regulations may face enforcement action. Operating without a Tourist Enterprise Licence: unlawful under Tourism Authority Act (fines and potential closure). Failure to collect/remit Tourist Fee: 10% penalty + 1% per month interest on unpaid .
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Port Louis: OTAs (Airbnb, Booking.com, Vrbo, Agoda) are not confirmed to automatically collect/remit the €3 Tourist Fee — hosts are responsible for collecting, reporting, and remitting the fee monthly to MRA. Pla.
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Port Louis with proper registration and permits. Mauritius has one of Africa's most formalised STR regulatory regimes. The MTA is the central licensing and supervisory body (Tourism Authority Act). The introduction of the €3/night Tourist Fee (1 Oct
Yes. Port Louis requires the following for short-term rental operation: Yes — mandatory. Any owner of a bungalow, villa, campement, guesthouse, tourist residence, pensionnat, or apartment rented for periods of less than 12 months must hold a valid Tourist Enterprise Licence (TEL) issued by the Mauritius Tourism Authority (MTA). Each property must be licensed separately .
Short-term rental hosts in Port Louis are subject to the following tax obligations: Tourist Fee: €3 per tourist per night (ages 12+), effective 1 October 2025 (Tourism Authority Act amendment, administered by MRA). Tourism Levy: 2% of accommodation bill (excluding VAT), mandatory since 2013. VAT: 15% if annual turnover > MUR 6 million. Income tax (individual): 0% up to MUR 700,000;.
Hosts who operate without proper permits in Port Louis may face enforcement. Operating without a Tourist Enterprise Licence: unlawful under Tourism Authority Act (fines and potential closure). Failure to collect/remit Tourist Fee: 10% penalty + 1% per month interest on unpaid amounts (total capped at 100%). Late or non-filing.
Mauritius operates a strict, licence-first STR regime. No property may legally accept paying guests for stays under 12 months without a MTA Tourist Enterprise Licence. The regulatory burden is relatively high compared to other African markets. The new €3/night Tourist Fee adds an additional layer of monthly reporting to MRA. The fee applies to non-resident guests aged 12+; children under 12 are ex
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