What Is the Mauritius Tourist Tax?
Mauritius charges a small nightly levy on visitors staying in licensed tourist accommodation. The tax is collected by the hotel or guesthouse at checkout and remitted to the Mauritius Revenue Authority (MRA). It is not a visa fee, not an airport charge, and not related to income tax. It is simply a per-night levy that applies to most paid accommodation on the island.
The official name is the Tourism Levy, and it was introduced to help fund tourism infrastructure and environmental management. For most travellers it adds a modest, predictable amount to the total bill, and it is worth understanding before you finalise your accommodation budget.
How Much Is the Mauritius Tourist Tax?
The Tourism Levy is charged per room per night, not per person. The rate depends on the category of accommodation:
- Non-classified or self-catering accommodation: MUR 25 per room per night
- One-star to three-star hotels: MUR 75 per room per night
- Four-star hotels: MUR 100 per room per night
- Five-star hotels and premium properties: MUR 200 per room per night
These figures reflect the structure in place as of 2025. Because rates are set by the Finance Act and can be revised in each annual Budget, always confirm the current figure with the MRA or your accommodation provider before travel.
A Practical Example
If you stay for ten nights at a four-star hotel, the Tourism Levy adds MUR 1,000 to your bill (10 nights x MUR 100). At a five-star resort for the same duration, the levy comes to MUR 2,000. At current exchange rates those amounts are relatively small in the context of a full hotel bill, but they are worth factoring in, particularly for longer stays or group bookings where multiple rooms are involved.
Who Pays the Mauritius Tourist Tax?
The levy applies to non-resident visitors staying in licensed tourist accommodation. Mauritius citizens and permanent residents are generally exempt when staying locally, though the exemption rules can depend on how the accommodation is classified and booked.
If you are a foreign national travelling to Mauritius for a holiday, a business trip, or a short stay, you should expect to see the Tourism Levy on your accommodation invoice. It applies regardless of your nationality or the purpose of your visit, as long as you are staying in qualifying accommodation.
Does It Apply to All Accommodation Types?
The levy applies to licensed tourist accommodation, which covers:
- Hotels (all star categories)
- Guesthouses
- Self-catering apartments and villas registered with the Tourism Authority
- Boutique hotels and small hotels
If you are renting a private home through a personal arrangement that is not registered with the Tourism Authority, the levy may not be formally collected, but unlicensed accommodation carries its own risks for visitors. Mauritius has been tightening regulation of short-term rentals, so the practical scope of the levy is widening over time.
When Is the Tourist Tax Charged?
The Tourism Levy is typically added to your room bill and settled at checkout, though some properties include it in the quoted room rate. When comparing prices across booking platforms, check whether the nightly rate is inclusive or exclusive of the levy. Some online travel agencies display the levy as a separate line item during checkout; others bundle it into the total.
If you are booking directly with a hotel, ask at the time of reservation whether the quoted price includes the Tourism Levy. This avoids any surprise on departure day.
Is the Tourist Tax the Same as VAT?
No. The Tourism Levy and VAT are separate charges. Mauritius applies a standard VAT rate of 15% on goods and services, including most hotel services. The Tourism Levy sits on top of this and is a fixed amount per room per night rather than a percentage of the bill.
On a typical hotel invoice you might see:
- Room rate (before tax)
- VAT at 15%
- Tourism Levy (fixed per night)
- Any other service charges
Understanding this distinction matters when you are comparing quoted prices. A rate advertised as "inclusive of all taxes" should cover both VAT and the Tourism Levy, but it is worth confirming.
Are There Any Exemptions?
Several categories of visitor and accommodation are exempt from the Tourism Levy or fall outside its scope:
- Mauritius citizens and residents: generally exempt from the levy when staying in local accommodation
- Diplomatic personnel: exemptions may apply under diplomatic conventions
- Children: some properties do not charge the levy for children sharing a room with adults, though this depends on the property's interpretation of the rules
- Long-stay guests: stays that cross into a different legal category (such as a long-term lease rather than a tourist booking) may not attract the levy
If any of these situations might apply to you, check directly with the accommodation provider and, if needed, with the MRA.
How Does the Tourist Tax Fit Into the Broader Cost of Visiting Mauritius?
The Tourism Levy is a minor line item in the overall cost of a trip. The more significant costs for visitors are flights, accommodation rates, and activities. That said, it is useful to understand all the charges that will appear on your bill so you can budget accurately.
Airport Departure Tax
Mauritius also charges a Passenger Solidarity Levy (sometimes called a departure tax) on passengers departing from Sir Seewoosagur Ramgoolam International Airport. This is separate from the Tourism Levy and is typically included in the price of your airline ticket rather than collected at the airport. The rate varies depending on your destination and ticket class. Check with your airline or travel agent to confirm whether it is already included in your fare.
No Entry Visa Fee for Most Nationalities
Mauritius does not charge a visa fee for most nationalities. Citizens of the European Union, the United Kingdom, the United States, Australia, India, South Africa, and many other countries can enter visa-free for stays of up to 60 or 90 days (the permitted duration depends on your nationality). This means the Tourism Levy is often the only government charge you will encounter directly during your stay, aside from any departure levy embedded in your airfare.
Does the Tourist Tax Affect Long-Stay Visitors or Expats?
If you are visiting Mauritius for an extended period, perhaps exploring the option of relocating or testing the lifestyle before committing, the Tourism Levy applies during any period you are staying in licensed tourist accommodation as a non-resident.
Once you transition to a longer-term rental or obtain a residence permit, the levy no longer applies to your accommodation in the same way. Mauritius offers several pathways to legal residence for those who decide to stay:
- Occupation Permit (Investor): requires a minimum initial investment of USD 100,000
- Occupation Permit (Professional): requires a minimum monthly salary of MUR 50,000, harmonised across all sectors
- Residence through property purchase: available from USD 375,000 under an approved scheme such as the Property Development Scheme (PDS) or a Smart City project
Permits are valid for ten years and are renewable. For full details on any of these pathways, the Economic Development Board (EDB) is the primary authority.
What About Property Buyers and the Tax Environment More Broadly?
Some visitors who fall in love with Mauritius start thinking about buying property during their stay. If that is on your mind, a few tax facts are worth knowing.
Mauritius has no capital gains tax and no inheritance or estate tax, which makes it an attractive environment for property ownership. Personal income tax is progressive: 0% on the first MUR 500,000 of annual income, 10% on income between MUR 500,001 and MUR 1,000,000, 20% on income between MUR 1,000,001 and MUR 12,000,000, and 35% above MUR 12,000,000. These rates apply from the income year beginning 1 July 2026.
For property purchases, non-citizens buying under an approved scheme (PDS, Smart City, or similar) pay a standard 5% registration duty as the buyer. The seller pays a 5% land transfer tax. A separate 10% duty applies to the seller only on G+2 homes on State land or Pas Geometriques sold to a non-citizen. First-time buyers benefit from registration duty relief on the first MUR 3 million (bare land) or MUR 6 million (house or apartment).
These figures reflect the Finance Act 2026, in force from 13 August 2026. Property duty rules have changed more than once in recent years, so always confirm current rates with the MRA and the EDB before proceeding with any purchase.
How Is the Tourist Tax Collected and Where Does It Go?
Accommodation providers are legally required to collect the Tourism Levy and remit it to the MRA. The levy is meant to contribute to the sustainable development of tourism infrastructure, environmental protection, and the maintenance of public spaces that visitors use. In practice, the funds flow into government revenue and are allocated through the national budget process.
For visitors, the practical implication is straightforward: the hotel handles the collection, you pay it as part of your bill, and no further action is required on your part.
Tips for Budgeting the Tourist Tax Into Your Trip
Check the star rating of your accommodation. The levy rate is tied to the property's official classification, so a four-star property costs more per night in levy than a two-star guesthouse.
Multiply by the number of rooms, not the number of guests. If you are travelling as a family or group and booking multiple rooms, the levy applies to each room separately.
Ask whether quoted prices are levy-inclusive. This is especially relevant when booking through international platforms that may display prices in a different currency and may or may not include local levies.
Keep a small buffer for longer stays. A ten-night stay at a five-star property adds MUR 2,000 in levy alone. At a current exchange rate of roughly MUR 45 to USD 1 (check current rates before travel), that is approximately USD 44. Not a large sum, but worth knowing.
Confirm the current rate before you travel. The Tourism Levy rate is set annually and can change with each Budget. The MRA website and your accommodation provider are the most reliable sources.
Summary: Key Facts About the Mauritius Tourist Tax
- The Tourism Levy is a per-room, per-night charge on licensed tourist accommodation.
- Rates range from MUR 25 (non-classified) to MUR 200 (five-star) per room per night.
- It is separate from VAT (15%) and from any departure levy included in your airfare.
- Non-resident visitors pay it; Mauritius citizens and residents are generally exempt.
- It is collected by the accommodation provider at checkout.
- Rates can change with each annual Budget, so confirm current figures with the MRA.
For official and up-to-date information, visit the Mauritius Revenue Authority at mra.mu or contact your accommodation directly.