REGULATORY GUIDE

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

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

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 Johannesburg, but they’re controlled through the City of Johannesburg Land Use Scheme (2018). Running a dwelling as visitor accommodation (guest house/B&B/“short-term accommodation”) will often need a Consent Use (material change of use) under the Scheme—requirements depend on your zoning and any overlays/conditions. There’s no citywide night cap or city STR register. Declare income to SARS; VAT registration becomes compulsory once taxable turnover exceeds R1,000,000 in any 12 months (voluntary registration possible below this). Comply with Emergency Management Services (EMS) fire-safety by-laws (extinguishers, signage, evacuation information, maintenance) and any conditions set by Development Planning.

Legality
Short lets are allowed, but are treated as accommodation use under the Land Use Scheme. A Consent Use (or other planning approval) may be required depending on zoning, scale 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 Consent Use to operate short-term accommodation where not otherwise permitted. Building/fire-safety compliance is required.
Risk
Operating without the required Consent Use or ignoring EMS fire-safety duties can trigger closure notices, penalties and potential re-rating of the property.

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 Consent Use to operate short-term accommodation where not otherwise permitted. Building/fire-safety compliance is required.

Max Nights

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

Planning / Zoning

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

Fee
R
0
Typically several weeks to months, depending on completeness, public notices and any appeals.

Safety & Insurance

Comply with EMS fire-safety by-laws: maintain appropriate fire-fighting equipment (e.g., extinguishers), signage and evacuation information; ensure installations are serviced; keep records; follow any conditions specified by EMS/Development Planning.

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

Using a dwelling for visitor accommodation is typically a Consent Use in residential zones under the City of Johannesburg Land Use Scheme (2018); lodge a Consent Use application with Development Planning where required. Timeframes vary with public participation and referrals—expect several weeks to a few months from a complete submission.

2

Apply if required. Planning application (fee ~R0). (Use the City’s current Consent Use fee schedule/forms; amounts vary by application and are updated periodically.)

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

Comply with EMS fire-safety by-laws: maintain appropriate fire-fighting equipment (e.g., extinguishers), signage and evacuation information; ensure installations are serviced; keep records; follow any conditions specified by EMS/Development Planning.

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 / HOA by-laws may ban or condition STR; many buildings require trustee or body-corporate approval.
  • Parking, noise and waste conditions are common consent requirements; management plans may be required.
  • Rates reclassification to business/guest accommodation may increase municipal rates and can be back-dated after inspection.
  • If you prepare or sell meals, separate business/health approvals may apply.
  • Penalties & Enforcement

  • Planning: operating without required Consent Use or breaching conditions can lead to compliance or cease-use notices and prosecution.
  • Safety: EMS may issue prohibition or compliance notices for fire-safety contraventions; failure to comply can result in fines and court action.
  • Planning and EMS 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 Johannesburg?
    Is there a night cap or 90-day limit in Johannesburg?
    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 Johannesburg?

    Tools & Resources

    Planning Guidance
    City of Johannesburg — Development Planning; Emergency Management Services (Fire Safety)
    Fire Safety Guidance
    City of Johannesburg — EMS Fire-Safety 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

    City of Johannesburg — Development Planning; Emergency Management Services (Fire Safety)

    your local authority.