Is Airbnb Legal in South Africa? 2026 Rules, Permits & Taxes

Permit

Not required

Taxes on a stay

None

Latest rule change

Apr 1, 2026

The rules in brief

Issued by

None nationally. Municipalities grant land use consent; the City of Cape Town would issue registration numbers if its draft by-law is adopted.

Valid for

Not applicable nationally. A Cape Town registration number would remain valid until the City cancels it or the owner de-registers the property.

On listings

No number needed on listings

Platform checks

No platform checks a licence number nationally. Under the draft Cape Town by-law, booking platforms would have to display the City-issued number and remove listings without a valid one.

Who qualifies

• Check the zoning of your erf (plot) in your municipality's land use scheme: some uses are primary rights and others need consent.
• Overstrand: up to two guest rooms in a single residential dwelling can be let without permission; more than two rooms need a guest house application (maximum five bedrooms).
• George and Johannesburg: a guest house is a consent use; in George the owner must live on the property.
• Estates and sectional-title buildings: follow the body corporate or homeowners' association rules, and check the title deed conditions.

How to apply

1. 1 Find your erf's zoning and use rights in your municipality's land use scheme.
2. 2 If your use needs consent, apply to the municipal planning department (in Overstrand, the Town Planning Department at 16 Paterson Street, Hermanus).
3. 3 In Cape Town, wait for the City's online registration system, which the draft by-law would introduce after Council adopts it.

Permit rules

No national licence

The Tourism Act does not empower the Minister of Tourism to regulate short-term rentals, so there is no national licence, registration or night cap for Airbnb hosts.⁵ In force since March 2026

Platforms and host information

The draft code asks platforms to point hosts to the code and to help government with the latest information on hosts, subject to data protection law. Airbnb is separately required to give SARS limited transaction data on request.^6,17

Airbnb reports to SARS on request

Airbnb is legally required to give the South African Revenue Service a limited amount of transaction data when SARS asks for it.¹⁷

Cape Town: proposed registration number

The draft Short-Term Letting By-law would require every property advertised on a booking platform to hold a City-issued registration number shown on all its listings, and platforms would have to remove listings without a valid number. It is not yet in force.^1,8 Applies to: Cape Town

Cape Town: platform data sharing

Under the draft by-law, booking platforms would share availability and occupancy data on registered properties with the City so it can check use against the 50% threshold.⁸ Applies to: Cape Town

Municipalities control zoning

Under the Constitution municipalities are the primary authority on municipal planning, including land use and zoning, so what a host may do depends on the land use scheme where the home stands.⁵

Cape Town: zoning allows short-term letting

The City of Cape Town says its Municipal Planning By-law allows short-term letting, so the draft by-law needs no zoning change.⁸ Applies to: Cape Town

Body corporate and estate rules

Body corporates and homeowners' associations may set their own rules for short-term letting inside their buildings, and Overstrand tells owners in a group housing estate or building to consult those rules or seek approval first.^8,14

Overstrand: two guest rooms without permission

Overstrand Municipality lets owners rent up to two guest rooms in a single residential dwelling without permission, subject to its land use scheme conditions and the title deed. Renting more than two rooms needs a guest house application, up to five bedrooms.¹⁴ Applies to: Overstrand

George: guest house needs consent and an on-site owner

George's zoning scheme treats a bed and breakfast as up to two guest rooms or four guests with the owner supplying lodging and meals. A larger guest house needs consent use approval, and its owner must live on the property.² Applies to: George

Johannesburg: guest house is not a home enterprise

Johannesburg's Land Use Scheme defines a guest house as a resident household letting out individual rooms. It lists the use among the secondary rights on Residential 1 erven and excludes guest houses and bed and breakfasts from home enterprises.³ Applies to: Johannesburg

Using land against its zoning is an offence

Under the national planning act, using land contrary to a permitted land use is an offence, punishable by up to 20 years' imprisonment, a fine or both.⁴

1. 1. Cape Town

   Western Cape

   Cape Town allows short-term letting under its Municipal Planning By-law and rates properties by use. A property available for short-term letting for more than 50% of its annual room nights is classed as commercial accommodation, with changes foreseen from 1 July 2027. A draft by-law would require a City registration number on every listing.^1,8,9,10

   • Rates: commercial rates apply above 50% of annual room nights (bedrooms multiplied by 365); residential rates at 50% or less
   • Availability on a booking platform is measured, not nights booked
   • Draft by-law: City registration number on every listing; comment closed 5 October 2026; Council adoption planned early 2027
   • Draft penalty: a fine or up to six months' imprisonment, or both

2. 2. George

   Western Cape

   George's Integrated Zoning Scheme By-law defines a bed and breakfast as up to two guest rooms or four guests with the owner supplying lodging and meals. A larger guest house needs consent use approval, and its owner must live on the property.²

   • Bed and breakfast: up to 2 guest rooms or 4 guests, owner supplies lodging and meals
   • Guest house: more than 2 guest rooms or 4 guests, consent use approval before opening
   • Owner must live on the property for a guest house
   • A register of guests must be kept and completed when rooms are let

3. 3. Overstrand Local Municipality

   Western Cape

   Overstrand lets owners rent up to two guest rooms in a single residential dwelling without permission, subject to its Land Use Scheme conditions and the title deed. More than two rooms need a guest house application, up to five bedrooms, and self-catering is a primary right under single residential zoning.¹⁴

   • Up to 2 guest rooms in a single residential dwelling: no permission needed
   • More than 2 guest rooms: guest house application, maximum 5 bedrooms
   • Self-catering is a primary right under single residential zoning
   • Check title deed conditions and body corporate or homeowners' association rules first

4. 4. Johannesburg

   Gauteng

   Johannesburg's Land Use Scheme does not name short-term rentals as a use. It defines a guest house as a resident household letting out individual rooms, lists the use among the secondary rights on Residential 1 erven, and excludes guest houses and bed and breakfasts from home enterprises.³

   • Guest house: a resident household lets out individual rooms for temporary accommodation
   • Not a home enterprise: guest house and bed and breakfast are excluded from home-enterprise rights
   • Consent use applications go to the Council under the Municipal Planning By-law, 2016
   • Zoning offence: a fine or imprisonment under sections 62 and 63 of the Municipal Planning By-law

National code is guidance only

The Draft Code of Good Practice for Short-Term Rentals is non-binding guidance for hosts, guests and platforms, issued as an interim measure while the Tourism Act is reviewed. Comments closed on 12 May 2026, and the Department of Tourism has said the code will be finalised after the comments are considered.^5,6 In force since March 2026

Contact person for neighbours

The draft code asks hosts to make sure a responsible contact person is available for guest and neighbourhood concerns, and to tell guests about bylaws and body corporate rules on noise, refuse, parking and communal areas.⁶

Smoke detectors and first aid

The draft code asks hosts to install smoke detectors, provide other safety equipment and fire-escape information, and keep an accessible first aid kit for guests.⁶

Liability insurance

The draft code asks hosts to keep appropriate liability insurance covering injury, death or loss of property.⁶

Guest numbers

The draft code asks hosts to make sure guests keep to the maximum occupancy shown in the listing and in the house or scheme rules. It sets no national guest cap.⁶

Tax obligations

The draft code asks hosts to meet all tax obligations, including income tax, VAT and tourism levies where they apply.⁶

Cape Town: no night cap

The City says it does not intend to restrict or limit short-term letting; its aim is fair treatment on property rates.⁸ Applies to: Cape Town

Cape Town: commercial rates above 50% availability

Under the 2026/27 Rates Policy, a property available for short-term letting for more than 50% of its annual room nights (bedrooms multiplied by 365) is classed as commercial accommodation and pays commercial rates. A primary residence let for 50% or less stays residential.^8,10 Applies to: Cape Town

Cape Town: availability is what counts

The City measures the nights a listing is available on a booking platform, not the nights actually booked.⁸ Applies to: Cape Town

VAT: dwelling versus commercial accommodation

SARS treats the supply of a dwelling (a long residential lease) as exempt from VAT and the supply of commercial accommodation as subject to VAT if the supplier is a vendor. Most hospitality-type accommodation is supplied for periods of less than 28 days.¹³

VAT base changes after 28 days

For a stay of 28 days or less, VAT applies to 100% of an all-inclusive charge; for a longer stay only 60% of the all-inclusive charge is subject to VAT.¹³

What the host still handles

• VAT with SARS once taxable supplies pass R2.3 million in any 12 months (below R120,000 a year a commercial-accommodation supplier does not qualify as a VAT enterprise)
• In Cape Town, tell the City if the property is used mostly for short-term letting so the right rates category is paid
• In Cape Town, a City registration number once the draft Short-Term Letting By-law is adopted^{11,12,13,15,16}

• Using land contrary to a permitted land use is an offence under the Spatial Planning and Land Use Management Act 16 of 2013: up to 20 years' imprisonment, a fine under the Adjustment of Fines Act, or both. The Act sets no fixed rand amount.⁴
• George: contravening the zoning scheme is an offence punishable by a fine or imprisonment of up to 20 years, or both.²
• Johannesburg: contravening the Land Use Scheme is an offence punishable by a fine or imprisonment under sections 62 and 63 of the Municipal Planning By-law, 2016.³
• Cape Town (draft by-law, not in force): advertising or listing a property contrary to the by-law, or failing to show a valid City registration number, would be an offence punishable by a fine or up to six months' imprisonment, or both.¹

1. July 1, 2027 Proposed
   Cape Town expects to start moving properties to commercial rates

   The City foresees moving identified properties to commercial property rates from 1 July 2027, on the basis of registration and platform data.^8,9

2. August 5, 2026 Not in force
   Cape Town draft by-law opened for public comment

   Public comment on the draft Short-Term Letting By-law ran from 5 August to 5 October 2026. The City plans to table the updated by-law for Council adoption early in 2027, with a grace period for owners to adapt.^8,9

3. April 1, 2026
   VAT registration threshold rises to R2.3 million

   The compulsory VAT registration threshold increased from R1 million to R2.3 million.¹¹

4. March 2026 Not in force
   Draft national Code of Good Practice for Short-Term Rentals published

   The Minister of Tourism gazetted the draft code for comment under section 8 of the Tourism Act. Comments closed on 12 May 2026. The Department of Tourism is also reviewing the Tourism Act itself.^5,7

5. February 9, 2026
   Cape Town announces a draft Short-Term Letting By-law

   The City of Cape Town said a draft by-law would go to public participation to improve compliance with its Rates Policy, under which premises mainly used for commercial accommodation, including short-term letting, pay commercial rates.¹⁰

Estimate what a home could earn

1. 1. City of Cape Town Short-Term Letting By-law, 2026 (draft, Annexure A) · City of Cape Town public participation platform
2. 2. George Municipality Integrated Zoning Scheme By-law (2017) · George Municipality
3. 3. City of Johannesburg Land Use Scheme, 2018 (as amended 2025) · City of Johannesburg
4. 4. Spatial Planning and Land Use Management Act 16 of 2013 (Government Gazette No. 36730) · Republic of South Africa (copy hosted by the Centre for Environmental Rights)
5. 5. Minister Patricia de Lille invites public comment on draft code of good practice for short-term rentals · South African Government (Department of Tourism)
6. 6. Code of Good Practice for Short-Term Rentals (draft) · National Department of Tourism
7. 7. The Code of Good Practice for Short-Term Rentals for Public Comment · National Department of Tourism
8. 8. Short-term Letting in the City of Cape Town: Frequently Asked Questions (updated August 2026) · City of Cape Town
9. 9. Comment on the City's Draft Short-Term Letting By-Law · City of Cape Town public participation platform
10. 10. Proposed Short-Term Letting By-law aims to improve Rates Policy compliance for commercial-scale short-term letting · City of Cape Town Media Office
11. 11. What is the new Threshold for VAT Registration? · South African Revenue Service
12. 12. Value-Added Tax · South African Revenue Service
13. 13. VAT 411 Guide for Entertainment, Accommodation and Catering · South African Revenue Service
14. 14. SHORT-TERM HOLIDAY RENTAL - Here are tips for landlords · Overstrand Municipality
15. 15. Tax considerations on short-term rentals in South Africa (2026 tax guide) · Airbnb
16. 16. Levy FAQ · Tourism Marketing South Africa (TOMSA)
17. 17. Responsible hosting in South Africa · Airbnb Help Center