Registration of Tourist Accomodation and Payment of Tourist Fee
Application for Registration of Tourist Accommodation
Click Here to Register on Portal
The Mauritius Revenue Authority (MRA) informs managers of tourist accommodation that following changes brought to the Tourism Authority Act, a Tourist Fee of 3 Euro per tourist per night is applicable as from 1 October 2025.
MRA has been entrusted the responsibility for the collection of tourist fees.
Eligible Tourist Accommodation
The tourist fee should be charged by the following tourist accommodation registered or required to be registered under the Tourism Authority Act:
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“Domaine”
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Guesthouse
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Hotel
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Tourist residence
The tourist fee of 3 Euro is applicable per tourist, aged 12 years or above, for each night stayed in a tourist accommodation.
Managers of all existing tourist accommodations are required to register the tourist accommodation with the Director-General, by 25 September 2025, at the latest.
Where a tourist accommodation starts operation after 25 September 2025, the manager of the tourist accommodation is required to register the tourist accommodation with the Director-General within 14 days of its start of operation.
Individuals on whom tourist fee is not applicable
The Tourist Fee should not be charged on the following persons:
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Tourists under the age of 12 years
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Tourists who stay free of charge
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Residents of Mauritius;
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Mauritian living abroad and holding a Mauritian Passport; and
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Holders of a valid Premium Visa
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Holders of a valid Residence Permit
Method of Registration
Every manager of a tourist accommodation is required to register the tourist accommodation with MRA. To access the facility, managers of tourist accommodation are required to use the Tax Account Number of the tourist accommodation as the Username and use the same password for the filing of Corporate or Income Tax returns.
Submission of monthly return
Upon registration, managers are required to submit a monthly return electronically to the Director-General and pay tourist fee in Euro on or before the end of the following month, giving the following details for each night of the month:
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the number of tourists in respect of whom a tourist fee is payable;
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the number of tourists under the age of 12 years in respect of whom a tourist fee is not payable;
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the number of other residents;
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the amount of tourist fee payable and collected; and
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any such particulars as may be required by him.
General Information:
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Managers of tourist accommodations are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their return.
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Kindly note that it is the manager’s responsibility to file a correct and complete return.
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Please ensure that you provide your email address and telephone number as they will be used by MRA to communicate with you.
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On successful submission of your return, an acknowledgement ID will be displayed on your screen followed by an email confirming same. If you have not received an acknowledgement ID, the submission is incomplete. Please take necessary actions to correctly submit your return.
Support Services
Managers of tourist accommodation who are not able to register or submit a monthly return are requested to send an email to This email address is being protected from spambots. You need JavaScript enabled to view it..
MRA Help Desk service on 207 6000 is also available during office hours from 08:45 to 16:30 on working days to assist managers of tourist accommodation.