Businesses that offer tourist accommodation in Mauritius must register with the Mauritius Revenue Authority (MRA) to comply with the new Tourist Fee requirements coming into effect from 1 October 2025. This guide outlines the essential steps and practical advice to help tourism business operators register and manage the Tourist Tax Fee efficiently.
What Is the Tourist Fee?
- The Tourist Fee is a charge of 3 Euro per tourist, per night, for each guest aged 12 years or above staying in eligible accommodation.
- The fee must be collected by the manager of any property registered as a Domaine, Guesthouse, Hotel, or Tourist Residence under the Tourism Authority Act.
- The Tourist Fee does not apply to:
- Tourists under 12 years old
- Tourists staying free of charge
- Residents of Mauritius
- Mauritians living abroad with a Mauritian Passport
- Holders of a valid Premium Visa or Residence Permit
Who Needs to Register?
- All managers of tourist accommodations—regardless of size or whether they are licensed—must register with the MRA.
- Businesses operating in Rodrigues are currently exempt from the Tourist Fee.
Deadline for Registration
- Existing accommodation businesses must register by 25 September 2025.
- New businesses starting after 25 September 2025 must register within 14 days of starting operations.
Step-by-Step Registration Process
1. Gather Required Information
- Business Registration Number (BRN)
- Tax Account Number (TAN)
- National Identity Card details of Business Director or Manager
- Accommodation details: name, address, number of rooms, and type
2. Register Online
- Go to the official MRA portal at MRA: Application for Registration of Tourist Accommodation and access the Tourist Fee registration facility.
- Use the TAN as Username and the password used for filing Corporate or Income Tax returns. If the password is unknown, retrieve it using the MRA’s online password management system.
3. Complete the Online Form
- Provide contact details, accommodation specifics, and trade names for each location if operating more than one site.
- Input the required information for all managed properties in the system, adding rows if needed for multiple sites.
- Double-check for accuracy before submitting.
4. Monthly Reporting & Payment
- After registration, submit a monthly return electronically to the MRA. This must include:
- Number of paying tourists
- Number of exempt tourists (below 12, residents, etc.)
- Nights stayed
- Total Tourist Fee collected
- The Tourist Fee must be remitted in Euros, even if collected in another currency.
- Submit the return and payment by the end of the following month.
5. Keep Proper Records
- Maintain detailed records of all bookings, exemptions, and fee collections for audit and compliance purposes.
- Use a reliable booking and accounting software to assist with tracking and automation.
Practical Example:
Suppose a 10-room guesthouse in Grand Baie hosts 50 tourists in October 2025 (each staying 2 nights), all entitled to pay the Tourist Fee. The guesthouse:
- Registers on the MRA portal by 25 September.
- Collects Rs (or Euro) equivalent for each paying guest (3 Euro per night).
- Submits a monthly return stating 100 tourist nights and remits 300 Euro to the MRA before the end of November.
Tips for Mauritius Businesses: Guesthouse, Hotel, & Tourist Residence
- Register as early as possible to avoid penalties.
- Consult the full MRA guidelines or contact the MRA hotline (207 6000) for complex questions or technical assistance.
- Seek help from a local accountant or business consultant familiar with the tourism sector if needed.
Don’t delay—register your tourist accommodation with the MRA before 25 September 2025 to avoid fines and ensure smooth compliance with the new Tourist Fee regulations. Explore the MRA’s online portal for user guides and support, and engage with industry groups to stay informed about updates.
For more detailed information, practical tools, or guidance tailored to your type of accommodation, contact the Mauritius Revenue Authority or visit www.mra.mu.
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