REGULATORY GUIDE

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

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

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 across the Garden Route, but are controlled through each local municipality’s Land Use/Zoning Scheme. Running a dwelling as visitor accommodation (guest house/B&B/“short-term accommodation”) will often need a Consent Use (material change of use) depending on your zoning, scale and impacts. There’s no night cap and no city STR register. Report income to SARS; VAT registration is compulsory once taxable turnover exceeds R1,000,000 in any rolling 12 months (voluntary registration possible below this). Comply with Fire & Rescue by-laws and safety requirements set by your municipality and the Garden Route District Municipality (GRDM).

Legality
Short lets are allowed, but typically treated as accommodation use under local Land Use/Zoning Schemes. A Consent Use (or other development approval) may be required case-by-case.
Night Cap
None locally; South Africa has no national night-cap rule.
STR Register
No STR register. Check your property’s zoning with your local municipality (e.g., George, Knysna, Mossel Bay, Bitou). Apply for Consent Use where required; satisfy any building/fire-safety conditions.
Risk
Operating without required Consent Use or ignoring fire-safety duties risks closure notices, penalties 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 STR register. Check your property’s zoning with your local municipality (e.g., George, Knysna, Mossel Bay, Bitou). Apply for Consent Use where required; satisfy any building/fire-safety conditions.

Max Nights

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

Planning / Zoning

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

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

Safety & Insurance

Comply with municipal/GRDM Fire & Rescue requirements: maintain appropriate extinguishers and signage, provide evacuation information, service installations, and keep records. Additional measures may be imposed as conditions of approval.

Tax

SARS income tax on profits; VAT 15% if supplies > R1,000,000/12 months. Municipal property rates/tariffs (e.g., City of Cape Town) may treat STRs as commercial.

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 Consent Use in residential zones under the local Land Use/Integrated Zoning Scheme; lodge a land-use application with your municipality if required. Timeframes vary with participation/referrals—expect several weeks to a few months from a complete submission.

2

Apply if required. Planning application (fee ~R). (Use the relevant municipality’s current land-use fee schedule; amounts vary by application type and are updated periodically.)

3

SARS income tax on profits; VAT 15% if supplies > R1,000,000/12 months. Municipal property rates/tariffs (e.g., City of Cape Town) may treat STRs as commercial.

4

Comply with municipal/GRDM Fire & Rescue requirements: maintain appropriate extinguishers and signage, provide evacuation information, service installations, and keep records. Additional measures may be imposed as conditions of approval.

Your Short-Term Rental Compliance Guide

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

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  • Income tax: Declare profits to SARS; keep records and apportion mixed personal/business costs.
  • VAT: Threshold R1,000,000; if registered, charge 15% VAT on accommodation.
  • Municipal: City of Cape Town and other municipalities set rates/tariffs; STR use can affect zoning and rates category (tax impact via higher property-rate factor or services tariffs).
  • Tourism levies: No compulsory provincial “tourist tax”; voluntary industry levies may exist but are not mandatory.
SARS: Tax on rental income

Edge Cases & Exemptions

  • Coastal/heritage/environmental overlays along the Garden Route can add reports, setbacks or specialist inputs (e.g., coastal management, biodiversity).
  • Parking, noise and waste conditions are common; a management plan may be required.
  • 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 or cease-use notices and prosecution.
  • Safety: Fire & Rescue can issue compliance/prohibition notices for contraventions; failure to comply may result in fines and court action.
  • Planning and fire-safety by-law breaches can result in 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 Garden Route?
    Is there a night cap or 90-day limit in Garden Route?
    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 Garden Route?

    Tools & Resources

    Planning Guidance
    Local Municipality Development Planning (George/Knysna/Mossel Bay/Bitou); Garden Route District Municipality — Fire & Rescue
    Fire Safety Guidance
    Garden Route District Municipality — Fire & Rescue
    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

    Local Municipality Development Planning (George/Knysna/Mossel Bay/Bitou); Garden Route District Municipality — Fire & Rescue

    your local authority.