• Hotelsand resorts
• Guesthousesand bed and breakfasts
• Tourist residences
• Domainstourists

Exemption criteria:

• The tax only applies to visitors aged over 12 years.
• Tourists staying free
• Mauritian residents.
• Mauritians in the diaspora holding a Mauritian passport.
• Holders of a valid Premium visa or a valid residence permit.

Context and Justification

Budgetary Framework 2025-2026

This new tax is part of Mauritius' 2025-2026 budget, which has allocated Rs 900 million to the Ministry of Tourism. The government's objective is tobuilding a greener, more innovative, and better-adapted tourism future for tomorrow.

Purpose of the Tourist Fee

This tourism levy will mobilize resources dedicated to balanced and responsible territorial development, within a framework of sustainable tourism. The funds collected will be allocated to:

• Development of sustainable tourism infrastructure
• Environmental protection and preservation
• Improving the visitor experience
• Modernization of tourist services
• Responsible tourism initiatives

Impact on the Tourism Industry

Reactions from Professionals

Stakeholders in the Mauritian tourism sector are expressing legitimate concerns about this new taxation. Jocelyn Kwok, CEO of the Association of Hoteliers and Restaurateurs of Mauritius (AHRIM), is calling for heightened vigilance regarding certain announced tax measures, emphasizing that the sector will be impacted by all the new taxes and fees.

Concerns Expressed

It is essential that this tax does not encourage the development of the informal sector, nor further penalize formal operators, who already pay the Environmental Protection Fee and, for the largest ones, the Corporate Climate Responsibility Levy introduced last year.

Professionals are particularly concerned about:

• An additional tax burden on operators already subject to various taxes
• A risk of growth in the informal sector
• A possible decline in competitiveness compared to rival destinations
• The impact on future bookings

Cumulation with Existing Taxes

Taxes Already in Effect

Travelers to Mauritius already pay several taxes:

• Entrance fee HH$60 USD per adult (increased in 2024)
• Environmental Protection Fee: paid by the institutions
• Corporate Climate Responsibility Levy: for large operators

Total Tax Burden

With the addition of the Tourist Fee from October 2025, tourists will bear:

• The entry fee is USD 60 (approximately 55 euros).
• The new tourist tax of 3 euros per night

Concrete example:For a 7-night stay for a couple with children aged 10 and 14, the new tax will amount to 63 euros (3 people over 12 years old × 7 nights × 3 euros = 63 euros). The 10-year-old child is exempt.

Collection and Payment Methods

Collection Responsibility

The fee will be collected directly by the designated accommodation establishments. They will then be responsible for remitting these funds to the Mauritius Revenue Authority (MRA) on a monthly basis.

Collection process:

• Direct collection by the accommodation establishment
• Integration into the accommodation bill
• Monthly payment to the MRA by the institution
• Payment at check-out or according to the establishment's terms and conditions

Expected Payment Methods

• Cash (euros, US dollars, Mauritian rupees)
• Credit/debit cards
• Online payment options are available at some establishments.

Timeline and Implementation

Deployment Schedule

• June 2025: Finalization of the 2025-2026 Budget
• July-September 2025Preparation and communication period
• October 1, 2025Official entry into force of the Tourist Fee
• End of 2025: Assessment of initial impacts

Preparation of Establishments

Hosting providers will need to prepare for:

• Update their billing systems
• Train their staff on the new taxation
• Inform customers and tour operators
• Adapting their booking processes

International Positioning

Regional Comparison

The tax of 3 euros per night places Mauritius in the average range for Indian Ocean destinations:

• SeychellesExisting environmental tax
• MaldivesGreen Tax of USD 6 per night
• Reunion IslandTourist tax varies depending on the municipality

Impact on Competitiveness

This new tax could affect Mauritius' competitiveness compared to destinations such as:

• Madagascar (no tourist tax)
• Certain East African countries
• Asian destinations without similar taxation

Perspectives and Sustainable Development

Government Vision

The 2025-2026 Budget marks a strategic turning point for the Mauritian tourism sector, based on a smarter, more resilient, more sustainable and truly inclusive approach.

Funded Projects

The revenue from the Tourist Fee will contribute to:

• The development of the national tourism master plan
• The installation of e-gates at the airport
• The development of eco-responsible practices
• Improving tourist infrastructure

Recommendations for Travelers

Budgeting

Travelers planning a trip to Mauritius from October 2025 onwards should plan for:

• Entrance fee$60 USD per adult at departure
• Tourist Fee: 3 euros per person per night (for those over 12 years old)
• Total budget taxes: Variable depending on the length of stay

Practical Tips

1. Check with your accommodation providerif the tax is included in the price
2. Plan for the necessary cashfor payment on site
3. Request a receiptto justify the payment of the tax
4. Consider this loadin your total holiday budget

Conclusion

The introduction of the Tourism Levy from October 1, 2025, marks a significant step in the transformation of the Mauritian tourism sector. While this tax of €3 per night represents an additional expense for travelers, it is part of a sustainable development approach and a strategy to reposition the destination.

The plan's effectiveness will depend on its rigorous, coordinated, and equitable implementation. The coming months will be crucial in observing the impact of this measure on tourist flows and the perception of Mauritius as a destination in the international market.

Travelers and tourism professionals will have to adapt to this new fiscal reality, while hoping that the investments made thanks to these funds will effectively contribute to improving the tourist experience and preserving the exceptional environment of Mauritius.

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Last updated: September 2025 | Source: Mauritius Budget 2025-2026