REGULATORY GUIDE

Stay fully compliant with KwaZulu-Natal'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
KwaZulu-Natal
REGULATORY GUIDE

Stay fully compliant with KwaZulu-Natal'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
KwaZulu-Natal

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 KwaZulu-Natal. There is no province-wide register or night cap; planning is municipal under the KwaZulu-Natal Planning and Development Act (PDA) and local land-use schemes. Larger cities (e.g. eThekwini/Durban) define and regulate uses such as bed-and-breakfast, guest house and short-term accommodation establishments via their schemes and by-laws; smaller municipalities publish their own rules. There is no provincial tourist levy (TOMSA’s 1% industry levy is voluntary). Keep basic fire-safety measures in place and follow municipal fire by-laws and national building/fire standards. 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 under the PDA, plus national tax and general fire-safety standards.
Night Cap
None at province level (any limits arise from municipal schemes/consents or body-corporate rules).
STR Register
No provincial STR register. Whether consent is needed depends on the local municipality’s scheme and zone. eThekwini and other KZN municipalities classify short-stay uses (e.g. guest house, B&B, short-term accommodation establishment) and set where they are permitted, consent-use or prohibited.
Risk
Operating in conflict with zoning or without required municipal consent, or breaching scheme/by-law conditions, can lead to contravention notices, prohibition orders, prosecution and fines.

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. Whether consent is needed depends on the local municipality’s scheme and zone. eThekwini and other KZN municipalities classify short-stay uses (e.g. guest house, B&B, short-term accommodation establishment) and set where they are permitted, consent-use or prohibited.

Max Nights

None at province level (any limits arise from municipal schemes/consents or body-corporate rules).

Planning / Zoning

Consent/rezoning timelines vary by municipality; straightforward applications often take several weeks to a few months, longer if public participation or tribunal hearings are required.

Fee
R
No provincial processing. Municipal timeframes depend on completeness, objections and tribunal scheduling.

Safety & Insurance

Install and maintain working smoke alarms, keep escape routes clear, provide basic emergency information, and comply with municipal fire by-laws and national fire-protection standards (SANS 10400-T). Larger/commercial setups must meet additional code requirements.

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

Planning is municipal under the PDA and SPLUMA framework. Check your municipality’s land-use scheme for whether visitor/guest accommodation is permitted, needs consent, or is prohibited in your zone and overlay. Consent/rezoning timelines vary by municipality; straightforward applications often take several weeks to a few months, longer if public participation or tribunal hearings are required.

2

Apply if required. Planning application (fee ~R). No single provincial fee. Municipalities set their own application deposits/tariffs for consent/rezoning and may levy monitoring or contravention charges where applicable.

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

Install and maintain working smoke alarms, keep escape routes clear, provide basic emergency information, and comply with municipal fire by-laws and national fire-protection standards (SANS 10400-T). Larger/commercial setups must meet additional code 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: 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

    • eThekwini (Durban): Land-use scheme and 2022 Accommodation Establishment and Fire Safety by-laws regulate guest/short-term establishments and safety.

    • uMhlathuze (Richards Bay): B&B/guest-house by-laws and updated land-use scheme regulations set intensity, bedroom and parking limits.

    • Sectional-title buildings and estates: approved conduct/estate rules may limit or ban short-stays regardless of municipal zoning.

    Penalties & Enforcement

    • PDA offences can attract a fine and/or imprisonment up to five years; courts may also award additional penalties equal to the benefit gained.

    • Municipalities issue contravention notices, prohibition/urgent prevention orders and may seek court orders for compliance or demolition.

    • Fire-safety contraventions are enforceable under municipal fire by-laws and national building regulations.

    Under the PDA, courts may impose a fine and/or imprisonment up to five years for planning offences; municipalities may also issue contravention notices and orders.

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

    Tools & Resources

    Planning Guidance
    Local Municipalities and their Municipal Planning Tribunals (e.g. eThekwini, Msunduzi, uMhlathuze); KZN COGTA/Provincial departments (framework/oversight); SARS (tax); municipal fire services.
    Fire Safety Guidance
    Republic of South Africa — Fire Brigade Services Act (framework for municipal fire services)
    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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