The Mauritius Tourist Fee Explained

What Is the Mauritius Tourist Fee?

The Tourist Fee is a €3 charge per tourist, per night, applicable to stays in designated tourist accommodations in Mauritius.

Key Points:

• The fee applies per night stayed

• It applies to tourists aged 12 years and above

• It is effective from 1 October 2025

• It is payable only when the accommodation is charged

• Even a partial night stay is subject to the fee if payment is made for the stay

Accommodation providers may collect the fee in any currency; however, the amount must be remitted in Euro to the Mauritius Revenue Authority.

Who Is Considered a “Tourist”?

Under the Tourism Authority Act, a tourist is defined as:

“Any person who, away from their home, travels within Mauritius for a period of less than 12 months and visits or intends to visit any place.”

This definition ensures that the fee applies to short-term visitors rather than residents or long-term permit holders.

Who Is Exempt from the Tourist Fee?

The Tourist Fee does not apply to the following categories:

• Children under 12 years old

• Tourists staying free of charge

• Residents of Mauritius

• Mauritians living abroad holding a Mauritian passport

• Holders of a valid Premium Visa

• Holders of a valid Residence Permit

This means individuals relocating under Residence Permits, Occupation Permits, or long-stay visa schemes are not impacted by the Tourist Fee.

Additionally, the Tourist Fee does not apply to tourists staying in Rodrigues.

What Is Considered a Tourist Accommodation?

The fee applies only to registered tourist enterprises under the Tourism Authority Act.

This includes:

• Hotels

• Guesthouses

• Tourist Residences

• “Domaine” accommodations

Only establishments falling under these regulated categories are required to collect and remit the Tourist Fee.

Monthly Declaration Requirements

Tourist Accommodation operators must submit a monthly return detailing their activity for each night of the relevant month.

The return must indicate:

• The total number of tourists for whom the Tourist Fee is payable

• The number of tourists under 12 years old (exempt category)

• The number of other residents

• The total amount of Tourist Fee collected and payable

The return must be submitted together with the corresponding payment no later than the end of the month following the reporting period.

For example, the return for February 2026 must be filed and paid by 31 March 2026.

What Does the Tourist Fee Mean for Visitors?

For short-term visitors, the financial impact remains relatively limited — an additional €3 per night for eligible tourists aged 12 and above.

While modest in value, the fee forms part of the broader regulatory framework governing the tourism sector in Mauritius.

What Does the Tourist Fee Mean for Investors and Operators?

For investors and operators in the hospitality industry, the introduction of the Tourist Fee creates additional compliance responsibilities.

Tourist Accommodations must ensure:

• Proper registration with the Mauritius Revenue Authority

• Accurate record-keeping

• Timely monthly reporting

• Correct remittance of the fee in Euro

This reinforces the importance of structured governance and regulatory compliance when operating hotels, guesthouses, tourist residences, or similar establishments in Mauritius.

As Mauritius continues strengthening its tourism governance framework, staying informed and compliant is essential for both established operators and new investors entering the market.

Need Guidance on Hospitality Compliance in Mauritius?

If you are operating — or planning to establish — a tourism-related business in Mauritius, understanding regulatory obligations is critical.

APTEC Mauritius provides structured guidance on business setup, compliance requirements, and operational frameworks to ensure your investment remains aligned with local regulations.

Contact us to discuss your permit requirements or business venture, we are hear to help.