REGULATORY GUIDE

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

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

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 allowed in Gauteng, but there is no province-wide permit or night-cap. Zoning and any registration or consent requirements are set by your municipality (notably Johannesburg, Tshwane and Ekurhuleni) under SPLUMA-based planning rules. Most small-scale hosting fits into uses like “bed-and-breakfast”, “guest house” or self-catering and may be permitted, require consent, or be prohibited depending on the property’s zoning and scheme controls. Sectional title and estate rules can further restrict short-stays. There is no provincial tourist tax; TOMSA’s 1% levy is voluntary. Keep basic fire safety in place (working smoke alarms, clear exits) and follow local fire-service guidance. Declare income to SARS; VAT applies only if you are a registered vendor.

Legality
Allowed province-wide; compliance is via municipal land-use schemes and by-laws, plus any sectional title/estate rules.
Night Cap
None province-wide (any limits would be set by a municipal scheme or a body corporate/HOA rule).
STR Register
No provincial STR register. Check your municipality’s scheme: Johannesburg, Tshwane and Ekurhuleni regulate via their land-use schemes and planning by-laws; some short-stay uses are permitted in certain zones, others need consent or rezoning.
Risk
Hosting in conflict with your zoning, municipal consent, or body-corporate rules can trigger contravention notices, court orders and significant penalties.

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 provincial STR register. Check your municipality’s scheme: Johannesburg, Tshwane and Ekurhuleni regulate via their land-use schemes and planning by-laws; some short-stay uses are permitted in certain zones, others need consent or rezoning.

Max Nights

None province-wide (any limits would be set by a municipal scheme or a body corporate/HOA rule).

Planning / Zoning

For applications that need consent/rezoning, Johannesburg’s by-law sets administrative, consideration and decision phases; expect several weeks to a few months depending on completeness, public participation and tribunal scheduling.

Fee
R
No provincial processing. Municipal consent/rezoning timelines vary; Johannesburg prescribes staged time frames but real-world durations depend on completeness and whether the application is opposed.

Safety & Insurance

Install and maintain working smoke alarms, keep escape routes clear, provide basic emergency information, and follow local fire-service guidance; larger/commercial setups must meet SANS fire-protection requirements.

Tax

SARS income tax on rental profits. VAT 15% if taxable supplies > R1,000,000 in any 12 months. Municipal property rates + service charges per city (e.g., Johannesburg, Tshwane, Ekurhuleni).

Step-by-Step: How to comply

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

SPLUMA places municipal planning at city level. In Gauteng, host compliance is determined by the applicable municipal land-use scheme and by-laws; Johannesburg’s Land Use Scheme 2018 and Municipal Planning By-law 2016 (updated 2024) are typical examples. For applications that need consent/rezoning, Johannesburg’s by-law sets administrative, consideration and decision phases; expect several weeks to a few months depending on completeness, public participation and tribunal scheduling.

2

Apply if required. Planning application (fee ~R). No province-wide fee. Municipal planning/consent applications attract local tariffs that vary by city and application type.

3

SARS income tax on rental profits. VAT 15% if taxable supplies > R1,000,000 in any 12 months. Municipal property rates + service charges per city (e.g., Johannesburg, Tshwane, Ekurhuleni).

4

Install and maintain working smoke alarms, keep escape routes clear, provide basic emergency information, and follow local fire-service guidance; larger/commercial setups must meet SANS fire-protection requirements.

Your Short-Term Rental Compliance Guide

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

Enjoy hassle-free hosting with Houst

  • Income tax: Declare rental income to SARS; claim allowable expenses (repairs, advertising, commissions, utilities apportioned, etc.). Many hosts pay Provisional Tax if not solely on PAYE.
  • VAT: Register if your total taxable supplies exceed R1,000,000 in any 12-month period. If registered, charge 15% VAT on short-stay accommodation and issue tax invoices.
  • Municipal charges: Property rates and tariffs (water/electricity/refuse) are set by each municipality; some classify STRs as commercial, which can change tariffs.
  • Platforms: Platform fees usually include VAT on the fee, not on your accommodation unless you’re VAT-registered.
  • SARS: Tax on rental income

    Edge Cases & Exemptions

    Sectional title/estate rules approved through CSOS can restrict or ban short-term letting even if zoning allows it. In apartment blocks, operating multiple units as de-facto hotel use may be treated as a more intensive land use that needs consent or rezoning. Home-based B&B allowances and parking/noise limits differ between municipal schemes.

    Penalties & Enforcement

    Johannesburg can issue contravention notices, seek court interdicts and, on conviction, penalties include a fine (per the Adjustment of Fines Act) or up to 20 years’ imprisonment, with additional daily penalties for continuing offences. Tshwane and Ekurhuleni enforce under their own schemes/by-laws with similar mechanisms.

    Municipal planning offences (e.g., in Johannesburg) carry a fine (amount set under the Adjustment of Fines Act) or up to 20 years’ imprisonment; continuing offences may attract additional daily penalties.

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

    Tools & Resources

    Planning Guidance
    Municipal Planning (Johannesburg, Tshwane, Ekurhuleni) and their Municipal Planning Tribunals; Community Schemes Ombud Service (scheme rules); municipal fire services; South African Revenue Service (tax).
    Fire Safety Guidance
    City of Johannesburg EMS — Fire safety and 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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