A complete guide to Airbnb regulations and licensing in Mauritius

If you're thinking about renting your Mauritius property on Airbnb, one of the first questions you'll face is: is it legal, and what do I need to do to comply?

The good news is that short-term rentals are fully legal in Mauritius. The regulatory environment is relatively straightforward compared to many European countries. However, there are specific licensing, registration, and tax requirements that every property owner must follow — and the penalties for ignoring them are serious.

This guide covers everything you need to know to operate legally and confidently.

Regulation overview

Short-term rental in Mauritius — locally referred to as location saisonnière (seasonal rental) or hébergement temporaire (temporary accommodation) — is governed by two main pieces of legislation: the Tourism Authority Act and the Business Registration Act.

In practical terms, there are three things every Airbnb host in Mauritius must have: a Tourist Residence Licence from the MTA, a Business Registration Number (BRN), and an active tax filing with the Mauritius Revenue Authority (MRA).

The regulations apply uniformly across the island — whether your property is in Flic en Flac, Grand Baie, or Le Morne, the same rules apply.

The MTA Tourist Residence Licence

The most important requirement is obtaining a Tourist Residence Licence from the Mauritius Tourism Authority (MTA). This licence confirms that your property meets the required quality and safety standards for hosting tourists.

You cannot legally list your property on Airbnb (or any other booking platform) without this licence. Here's how to get it:

1. Prepare your property — ensure it meets MTA standards for cleanliness, maintenance, furnishing, and safety. The property must be in good structural condition with adequate facilities.
2. Obtain safety certificates — you'll need a fire safety certificate and may need a health compliance certificate depending on your property type.
3. Submit your application — apply through the Mauritius Tourism Authority with your property details, safety certificates, and proof of ownership or authority to rent.
4. MTA inspection — the MTA may conduct a site inspection to verify that your property meets their standards.
5. Receive your licence — once approved, you'll receive your Tourist Residence Licence and can legally list your property.

Business registration

Under the Business Registration Act, any remunerated activity in Mauritius must be registered. This means you need to obtain a Business Registration Number (BRN) from the Registrar of Companies.

This applies whether you're a Mauritian citizen or a foreign property owner. The BRN is your formal registration as a business operator and is required for tax filing purposes.

The registration process is straightforward and can be completed relatively quickly. Your BRN will be used when declaring rental income to the Mauritius Revenue Authority.

Tax obligations

Understanding your tax obligations is critical. Here's how Airbnb income is taxed in Mauritius:

Allowable deductions

The 15% tax is applied to your net income — meaning you can deduct legitimate business expenses from your gross rental revenue before calculating tax. Common deductible expenses include:

Property management fees, cleaning and laundry costs, maintenance and repairs, insurance premiums, professional photography, platform service fees (Airbnb's commission), utilities consumed by guests, furnishing and equipment depreciation, and accounting or legal fees related to your rental business.

Accurate record-keeping is essential. You should maintain detailed records of all income and expenses throughout the year.

Double taxation treaties

Mauritius has signed double taxation treaties with numerous countries, including the UK, France, South Africa, Germany, and many others. This means that you won't be taxed twice on the same income — tax paid in Mauritius is typically credited against your home country tax liability.

However, you must still declare your Mauritius rental income in your country of residence. We strongly recommend consulting a tax advisor who understands both Mauritian and your home country's tax regulations.

Safety and compliance

The MTA requires properties to meet specific safety and quality standards. While there is no formal star-rating system for vacation rentals (unlike hotels), your property must meet baseline requirements:

Fire safety — you must obtain a fire certificate. This typically requires working smoke detectors, a fire extinguisher, clearly marked exit routes, and compliance with building fire regulations.

Structural integrity — the property must be in good structural condition, with functioning plumbing, electrical systems, and adequate ventilation.

Hygiene standards — clean, well-maintained facilities with adequate bathroom and kitchen provisions.

Insurance — while not always legally mandated, adequate property insurance and liability cover are strongly recommended. This is one reason we exclusively use Airbnb — their AirCover programme provides up to $3 million in host damage protection, which significantly supplements your own insurance.

Rules for foreign property owners

If you're a non-Mauritian citizen who owns property on the island, there are additional considerations:

Purchase scheme requirements — foreigners can only purchase property in Mauritius through approved schemes: RES (Real Estate Scheme), PDS (Property Development Scheme), IRS (Integrated Resort Scheme), or Smart City developments. Properties purchased outside these schemes cannot be legally owned by non-citizens.

Withholding tax — as a non-resident, a withholding tax of 5% or 10% is applied to your rental income. This is credited against your total income tax liability, so it's effectively an advance payment rather than an additional tax.

Remote management — there are no restrictions on having a local property manager handle your rental operations. In fact, for non-resident owners, having a trusted local partner is practically essential for compliance, guest management, and property maintenance.

Bank accounts — non-residents can open Mauritian bank accounts, which simplifies receiving rental income and paying local expenses.

Penalties for non-compliance

Operating a short-term rental without the proper licences and registrations is not a grey area in Mauritius. The consequences can be severe:

Fines and financial penalties, legal proceedings, seizure of rental income, being permanently banned from operating vacation rentals in Mauritius, and potential issues with your property ownership status (particularly for foreign owners).

The MTA has been increasingly active in monitoring compliance, particularly as the short-term rental market has grown. Getting compliant from the start is far easier than trying to regularise your situation after a violation.

How we help with compliance

Navigating Mauritian regulations as an overseas property owner can feel daunting — especially when dealing with a different legal system, language (much of the official documentation is in French), and bureaucracy.

This is one of the areas where having a local, experienced property manager makes a real difference. At Your House Host, we help our clients with every step of the compliance process: guiding you through the MTA licensing application, connecting you with local accountants and legal professionals who specialise in property taxation, ensuring your property meets all safety and quality standards before listing, and maintaining the documentation and records you need for tax filing.

We don't replace professional legal or tax advice — but we make sure you're connected with the right people and that nothing falls through the cracks.