REGULATORY GUIDE

Stay fully compliant with Durban'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
Durban
REGULATORY GUIDE

Stay fully compliant with Durban'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
Durban

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 Durban, but they’re regulated by eThekwini’s planning and by-law framework. Running a dwelling as visitor accommodation (guesthouse/B&B/short-term accommodation establishment) will often need Special/Consent Use under the eThekwini Municipal Land Use Scheme. In addition, operating an accommodation establishment requires a municipal certificate under the Accommodation Establishments By-law 2022. There’s no night cap and no city STR register separate from this certificate. Comply with the Fire Safety By-law 2022 (equipment, evacuation plan, servicing) and any planning/building conditions. 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 business in the City’s Property Rates Policy.

Legality
Short lets are allowed subject to eThekwini’s Land Use Scheme and by-laws. Consent Use is commonly required for short-term accommodation in residential zones, and an Accommodation Establishment certificate is required to operate.
Night Cap
None locally; South Africa has no national night-cap rule.
STR Register
No separate STR register. Apply for Consent/Special Consent where the zoning requires it, and obtain an Accommodation Establishment certificate (by-law 2022) before trading. Meet building approval and fire-safety conditions.
Risk
Operating without Consent Use and the Accommodation Establishment certificate, or with non-compliant fire safety, risks prohibition/closure notices, fines and re-rating to business.

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 separate STR register. Apply for Consent/Special Consent where the zoning requires it, and obtain an Accommodation Establishment certificate (by-law 2022) before trading. Meet building approval and fire-safety conditions.

Max Nights

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

Planning / Zoning

Timeframes vary with public participation/referrals—expect several weeks to a few months from a complete application.

Fee
R
Typically several weeks to months, depending on completeness, advertising/objections and any appeals.

Safety & Insurance

Comply with the Fire Safety By-law 2022: approved fire plan, adequate extinguishers/hose reels as required, evacuation routes and signage, maintenance/servicing records; operate in line with National Building Regulations.

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

“Short-term accommodation establishment” is typically a Consent/Special Consent use in residential zones under the eThekwini Municipal Land Use Scheme—apply to Development Planning where required. Timeframes vary with public participation/referrals—expect several weeks to a few months from a complete application.

2

Apply if required. Planning application (fee ~R). (Use the current City tariff schedule and application forms for Consent Use and the accommodation-certificate—amounts vary by application and are updated annually.)

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 the Fire Safety By-law 2022: approved fire plan, adequate extinguishers/hose reels as required, evacuation routes and signage, maintenance/servicing records; operate in line with National Building Regulations.

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

  • Property rates: guest accommodation can be rated as Business/Commercial; back-dating may occur after inspection.
  • Parking, noise, waste and management plans are common consent conditions.
  • Coastal/heritage/overlay controls may add reports or specialist inputs in some areas.
  • Certificate conditions (occupancy limits, layout, equipment, evacuation plans) are enforceable—keep documentation current.
  • Penalties & Enforcement

  • Accommodation Establishments By-law: trading without a certificate or breaching conditions is an offence—up to R100,000 fine/3 years imprisonment; continuing offences can incur daily fines.
  • Planning: operating without required Consent Use can trigger compliance/prohibition notices and prosecution.
  • Fire safety: non-compliance with approved fire plans/equipment can result in prohibition notices and penalties.
  • Accommodation Establishments By-law offences: up to R100,000 fine and/or 3 years’ imprisonment; continuing offences can attract daily additional fines. Other planning/fire breaches may also be penalised.

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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 Durban?
    Is there a night cap or 90-day limit in Durban?
    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 Durban?

    Tools & Resources

    Planning Guidance
    eThekwini Municipality — Development Planning; eThekwini Fire & Emergency Services
    Fire Safety Guidance
    eThekwini — Fire Safety By-law 2022
    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

    eThekwini Municipality — Development Planning; eThekwini Fire & Emergency Services

    your local authority.