REGULATORY GUIDE

Stay fully compliant with South Africa's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
September 4, 2025
South Africa
KwaZulu-Natal
South Africa
REGULATORY GUIDE

Stay fully compliant with South Africa's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
September 4, 2025
South Africa
KwaZulu-Natal
South Africa

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 letting is legal across South Africa with no national register or night cap. Planning and any approvals are set by municipalities under the national SPLUMA framework, so rules differ between cities. There is no statutory tourist tax; TOMSA is a voluntary 1% industry levy. Keep basic fire safety in place and follow National Building Regulations (SANS 10400-T) and municipal fire by-laws. Declare income to SARS; VAT at 15% applies only if you are VAT-registered and supplying “commercial accommodation.” Sectional-title/estate rules approved by CSOS can restrict or ban short-stays even where zoning allows it.

Legality
Allowed nationwide; compliance is via municipal land-use schemes and by-laws under SPLUMA, plus national building/fire rules and tax.
Night Cap
None nationally (any limits arise from municipal schemes or consent conditions).
STR Register
No national STR register. Whether consent/registration is needed depends on your municipality’s land-use scheme. Sectional title and estate rules can add further limits regardless of zoning.
Risk
Operating in conflict with your municipal scheme/consent or body-corporate rules, or ignoring safety and tax duties, can trigger contravention notices, court orders, fines and prosecution.

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 national STR register. Whether consent/registration is needed depends on your municipality’s land-use scheme. Sectional title and estate rules can add further limits regardless of zoning.

Max Nights

None nationally (any limits arise from municipal schemes or consent conditions).

Planning / Zoning

Where consent/rezoning is required, allow several weeks to a few months depending on completeness, objections and tribunal scheduling.

Fee
R
No national processing. Municipal timelines vary by council and whether an application is notified/contested.

Safety & Insurance

Install and maintain working smoke alarms, keep escape routes clear, provide emergency information, and comply with National Building Regulations (SANS 10400-T) and municipal fire by-laws; larger/commercial setups must meet full 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 SPLUMA. Check your city’s land-use scheme to see if visitor/guest accommodation is permitted, needs consent, or is prohibited in your zone/overlays. Where consent/rezoning is required, allow several weeks to a few months depending on completeness, objections and tribunal scheduling.

2

Apply if required. Planning application (fee ~R). No single national fee. Municipalities set their own planning/consent tariffs and any contravention penalties. TOMSA (1%) is voluntary and collected by participating businesses.

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 emergency information, and comply with National Building Regulations (SANS 10400-T) and municipal fire by-laws; larger/commercial setups must meet full code requirements.

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

    • City of Cape Town allows short-term letting to “transient guests” (30 days or less for the same stay) within its by-law framework; administrative penalties may apply for unlawful use.

    • Johannesburg/Tshwane/Ekurhuleni enforce through their land-use schemes and planning by-laws; penalties can be significant.

    • eThekwini (Durban) regulates guest/short-term establishments by scheme and by-laws, alongside fire-safety rules.

    • CSOS can approve sectional-title/estate rules that limit or ban short-term letting; courts have upheld such rules where properly made.

    Penalties & Enforcement

    • Councils issue contravention notices and may seek court interdicts; serious SPLUMA offences can attract imprisonment or fines.

    • Fire-safety non-compliance is enforceable under the Fire Brigade Services Act and National Building Regulations.

    • CSOS orders can compel compliance with approved scheme rules (e.g., minimum lease periods).

    SPLUMA offences can attract up to 20 years’ imprisonment or a court-set fine under the Adjustment of Fines Act.

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

    Tools & Resources

    Planning Guidance
    SPLUMA — Spatial Planning and Land Use Management Act (national framework)
    Fire Safety Guidance
    Fire Brigade Services Act — national 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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    This guide is informational and not legal advice. Always confirm with

    Local Municipalities and their Municipal Planning Tribunals; Fire services; Community Schemes Ombud Service (CSOS); SARS.

    your local authority.