REGULATORY GUIDE

Stay fully compliant with Ballito's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
September 3, 2025
South Africa
KwaZulu-Natal
Ballito
REGULATORY GUIDE

Stay fully compliant with Ballito's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
September 3, 2025
South Africa
KwaZulu-Natal
Ballito

TL;DR

Rules

How to comply

Rules, Taxes & Penalties

Upcoming Changes

FAQs

SARS: Tax on rental income

Defined in municipal planning schemes (often as ‘transient/visitor accommodation’). Thresholds vary; some councils use ~30 days as a guide. Check local scheme.

Short-term lets are legal in Ballito, but they’re managed by KwaDukuza Municipality’s planning framework. Running a dwelling as visitor accommodation (guest house/B&B/short-term accommodation) will often need Special/Consent Use under the municipality’s SPLUMA/Land-Use scheme—requirements depend on zoning, scale and impacts. There’s no citywide night cap or separate STR register. Comply with Fire Brigade/Fire Safety by-laws (equipment, signage, evacuation information, servicing). Declare income to SARS; VAT registration is compulsory once taxable turnover exceeds R1,000,000 in any rolling 12 months. Properties used for guest accommodation may be re-rated to a business category under the City’s Rates Policy.

Legality
Short lets are allowed, but treated as accommodation use under KwaDukuza’s land-use scheme. A Special/Consent Use may be required depending on zoning, intensity and impacts.
Night Cap
None locally; South Africa has no national night-cap rule.
STR Register
No city STR register. Check your property’s zoning; apply for Special/Consent Use where not otherwise permitted. Meet building/fire-safety requirements and any approval conditions.
Risk
Operating without the required Special/Consent Use or with non-compliant fire safety risks prohibition/closure notices, fines and possible business-rates reclassification.

Key Rules at a Glance

Overview of requirements, authorities, and costs for short-term rental compliance
Requirement
What you need
Authority / Link
Cost / Time

Registration / Permit

No city STR register. Check your property’s zoning; apply for Special/Consent Use where not otherwise permitted. Meet building/fire-safety requirements and any approval conditions.

Max Nights

None locally; South Africa has no national night-cap rule.

Planning / Zoning

Timeframes vary with advertising/referrals—expect several weeks to a few months from a complete submission.

Fee
R
Typically several weeks to months, depending on completeness, public participation and any appeals.

Safety & Insurance

Comply with municipal Fire Brigade/Fire Safety by-laws: provide and maintain appropriate fire-fighting equipment, evacuation signage/information, and service records; operate in line with any conditions set by Fire & Emergency Services.

Tax

SARS income tax on rental profits; VAT 15% if supplies > R1,000,000/12 months. Municipal property rates/tariffs per city (e.g., Durban/eThekwini) may differ.

Step-by-Step: How to comply

Overview of requirements, authorities, and costs for short-term rental compliance
1

Using a dwelling for visitor accommodation is commonly a Special/Consent Use in residential zones under KwaDukuza’s land-use scheme—lodge a Consent Use application where required. Timeframes vary with advertising/referrals—expect several weeks to a few months from a complete submission.

2

Apply if required. Planning application (fee ~R). (Use the municipality’s current tariff schedule/application pack for Consent Use—fees are updated periodically.)

3

SARS income tax on rental profits; VAT 15% if supplies > R1,000,000/12 months. Municipal property rates/tariffs per city (e.g., Durban/eThekwini) may differ.

4

Comply with municipal Fire Brigade/Fire Safety by-laws: provide and maintain appropriate fire-fighting equipment, evacuation signage/information, and service records; operate in line with any conditions set by Fire & Emergency Services.

Your Short-Term Rental Compliance Guide

Overview of requirements, authorities, and costs for short-term rental compliance

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  • Income tax: Rental income is taxable; claim allowable expenses; provisional tax may apply.
  • VAT: Register at R1,000,000 threshold; if registered, charge 15% VAT on short-stay accommodation.
  • Municipal: eThekwini and other municipalities set rates and service charges; classification as commercial accommodation can change your rates/tariffs.
  • Platform fees: VAT generally applies to platform service fees; this is separate from your own VAT position.
  • SARS: Tax on rental income

    Edge Cases & Exemptions

  • Coastal/heritage/environmental overlays along the Dolphin Coast can add specialist reports or setbacks.
  • Management plans (parking, noise, waste, complaints) are common approval conditions.
  • Rates reclassification to business/guest accommodation may increase municipal rates and can be back-dated after inspection.
  • Penalties & Enforcement

  • Planning: operating without required Consent Use or breaching conditions can trigger compliance/prohibition notices and prosecution.
  • Safety: Fire & Emergency Services may issue prohibition/compliance notices for contraventions; failure to comply can result in fines and court action.
  • Planning and fire-safety by-law breaches can lead to compliance/prohibition notices, prosecution and fines (amounts set under municipal by-laws and court schedules).

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    SARS: Tax on rental income

    Defined in municipal planning schemes (often as ‘transient/visitor accommodation’). Thresholds vary; some councils use ~30 days as a guide. Check local scheme.

    Do I need planning permission in Ballito?
    Is there a night cap or 90-day limit in Ballito?
    Do I need to register or get a permit?
    What taxes do I need to pay for short-term lets?
    What safety requirements do short-term lets need to meet in Ballito?

    Tools & Resources

    Planning Guidance
    KwaDukuza Municipality — Development Planning; KwaDukuza Fire & Emergency Services
    Fire Safety Guidance
    KwaDukuza — Fire Safety / Fire Brigade by-laws
    Tourist/Local Tax Guidance
    SARS: Tax on rental income
    National Safety Guidance
    Fire Protection Association of Southern Africa
    National Tax Guidance
    SARS: Tax on rental income
    Regional Safety Guidance

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    This guide is informational and not legal advice. Always confirm with

    KwaDukuza Municipality — Development Planning; KwaDukuza Fire & Emergency Services

    your local authority.