Registration of Tourist Accommodation and Payment of Tourist Fee

Application for Registration of Tourist Accommodation

 Click Here to Register

 Click Here to Register on Portal

 Click Here to File your Return

• Notice to Tourists : Payment of Tourist Fee – 3 € per night (06.10.25)

• Avis aux Touristes : Paiement de la taxe touristique – 3 € par nuitée (06.10.25)

• Communique (11.09.25)

• Guide on registration of tourist accommodation and payment of tourist fee

• Notes - How to fill the Tourist Fee Return

• Notes – How to fill the Tourist Fee Registration Form

• Specifications / Format for file used for :  Tourist Fee Registration

• CSV Template

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:

• "Domaine"

• Guesthouse

• Hotel

• 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:

• Tourists under the age of 12 years

• Tourists who stay free of charge

• Residents of Mauritius;

• Mauritian living abroad and holding a Mauritian Passport; and

• Holders of a valid Premium Visa

• 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.

Electronic filing of monthly return

Upon registration, managers are required to submit a monthly return electronically to the Director-General and pay tourist fee on or before the end of the following month, giving the following details for each night of the month:

• the number of tourists in respect of whom a tourist fee is payable;

• the number of tourists under the age of 12 years in respect of whom a tourist fee is not payable;

• the number of other residents;

• the amount of tourist fee payable and collected; and

• such other particulars as may be required by him.

The details in respect of which Tourist Fee has been collected for each night of the month can be provided in CSV format.

However, if you wish to input the tourist fee details one by one, you may select "Manual INPUT" on the screen appearing after login.

Kindly read the instructions below before starting to file the return

Managers have the option to submit a consolidated return, meaning a single return covering all registered tourist accommodations or business locations, or they can file a return for each individual place of business separately.

1. For the filing of a consolidated return, make sure you have your User ID (TAN) along with your Income Tax password for individuals, or the Corporate Tax password if filing on behalf of a company.

    Click here to retrieve password

2. For the filing of an individual place of business separately, insert the Tourist Fee Number as user ID and the password communicated to you upon registration. This option applies to companies only.

Mode of e-Payment

e-Payment should be effected as follows:

The manager of the tourist accommodation should effect payment through bank transfer in Euro or USD and should provide the payment instructions while submitting the return.

Deadline for e-filing of Tourist Fee return

The return with respect to a month is required to be submitted to MRA together with the payment of the tourist fee corresponding to that month on or before the end of the following month. For example, the return due for the month of October 2025, should be submitted on or before 30 November 2025.

Penalty and Interest

If the Tourist Fee is not paid within the due date, a penalty of 10% on the unpaid amount and an interest of 1% per month or part of the month shall be applied.

The total penalty and interest shall not exceed 100% of the tourist fee payable.

General Information:

• 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.

• Kindly note that it is the manager’s responsibility to file a correct and complete return.

• Please ensure that you provide your email address and telephone number as they will be used by MRA to communicate with you.

• 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.