Mauritius

Vacation Rentals Laws in Mauritius

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 Rental Types

Compare Rental Types and Requirements

See what’s allowed, what permits you need, and how regulations differ across rental durations.

Short-term rental

Allowed with permit

Under 30 nights

Airbnb, VRBO, direct booking

Permit required

-

Type 1 or Type 2 STR Licence

Type 1 = owner-occupied · Type 2 = non-owner-occupied

90-night annual cap for non-primary residences in restricted zones

Licence number must appear on all listing platforms

Max occupancy: 2 guests per bedroom plus 2 additional

Need the full application walkthrough?

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Mid-term rental

Generally allowed

30–365 nights

Furnished monthly stays

Permit required

-

No STR permit needed

No annual night cap or density restrictions

No Hotel Occupancy Tax — meaningfully lower tax burden

Landlord-tenant rights apply — deposit, habitability, and notice obligations

Mid-term is lower friction. Get the basics right.

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Long-term rental

Fully allowed

12-month lease

Standard residential

Permit required

-

None — standard residential use

Residential Property Code governs · No STR obligations

No permits, night caps, or density restrictions

No Hotel Occupancy Tax obligations

Standard habitability, notice, and deposit rules apply

taxes

What Applies and Who Handles It

Understand which taxes apply, who collects them, and what you’re responsible for, especially when handling direct bookings.

STATE

Hotel Occupancy Tax

6%

Collected by

Airbnb, VRBO

Who files

Platform on your behalf

Applies to

STR under 30 days only

County 

County HOT

2%

Collected by

Platform or operator

Direct bookings

You must register & file

Applies to

STR under 30 days only

CITY

City hOT

6%

Collected by

Platform or operator

Filing frequency

Monthly

Applies to

STR under 30 days only

Combined total

All taxes, all levels

17%

OTA bookings

Platforms handle state portion

Direct bookings

You collect & file all three

Mid / Long-term

No HOT applies

Direct bookings mean three separate filings

Miss one and you're exposed. Lodge Compliance helps you automates all three

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FAQs & Guides

Common Question From Operators

Clear answers to help you understand what’s required, and a straightforward way to get it done.

Let's Get You Compliant

How do I register my property as an STR in Texas?

Do I need a permit for mid-term rentals in Texas?

How do I handle taxes if I take direct bookings?

What happens if I don't comply?

Overview

Mauritius, an enchanting island nation in the Indian Ocean, is celebrated for its pristine beaches, vibrant culture, and lush landscapes. Popular destinations such as Grand Baie, Flic en Flac, and Belle Mare attract numerous visitors annually, contributing significantly to the country's tourism sector. In 2018, Mauritius welcomed approximately 1.4 million tourists, marking a 4.3% increase from the previous year.
The rise of short-term rentals (STRs) has notably impacted Mauritius's tourism landscape. Platforms like Airbnb and Booking.com have facilitated the growth of STRs, offering travelers diverse accommodation options beyond traditional hotels. This shift has not only diversified lodging choices but also provided local homeowners with opportunities to generate income.
The economic contribution of tourism, including STRs, is substantial. In 2019, tourism revenues reached approximately $2.024 billion, underscoring the sector's importance to the national economy.
However, the proliferation of STRs has prompted regulatory responses to ensure quality and safety standards. The Mauritius Tourism Authority mandates that property owners obtain a vacation rental license to legally operate short-term rentals. This licensing process ensures that accommodations meet established norms and provides a framework for monitoring the sector.
As Mauritius continues to attract tourists with its natural beauty and cultural richness, the STR market remains a dynamic component of its tourism industry. Balancing growth with regulation will be key to sustaining this sector's positive impact on the economy and local communities.

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Overview
In Mauritius, while there isn't a national association specifically for vacation rentals (also known as seasonal rentals), several organizations include this sector within the broader tourism industry. Here are some relevant associations:

  • Association des Loueurs de Villas et Appartements de Luxe à l'Ile Maurice (AALSIM): This association brings together members specializing in the seasonal rental of luxury villas or apartments across the island.
  • Tourism Promotion Association: Registered since 2015, this non-profit association brings together players in the tourism sector authorized by the Tourism Authority. It aims to create synergy between its members to develop business relationships and offers services such as participation in international trade shows and access to statistical data on tourist arrivals.

Valentina Mall, Vacoas-PhoenixMauritius, 73553
Email: tpamauritius@yahoo.com
Website: www.tpamauritius.com

  • Inbound Tourism Promoters Association of Mauritius (ITPA): Established in July 2018, the ITPA is a platform for all service providers, including tour operators, hotels, restaurants and attractions, to develop business relationships and promote tourism in Mauritius.

Phone: +230 5940 6000
Fax: +230 5940 6000
Email: president@itpamauritius.com
Services and support to members:

  • Representation: These associations offer collective representation of the interests of their members to authorities and other stakeholders in the tourism industry.
  • Resources: They provide information on market trends, business opportunities and relevant statistics to help members optimize their operations.
  • Networking: Members benefit from networking opportunities to establish partnerships and share best practices within the industry.

In the absence of an association dedicated solely to vacation rentals, these organizations provide valuable support to owners and operators in this sector in Mauritius.

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Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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