Hi,
Clearly, we don’t have the same sources! The tax of 3 € per night per traveler will apply starting October 1, 2025 and for all accommodations: hotels, whether luxury or not, guesthouses, rented villas, etc...
Here’s the "official" proof on the Mauritian tourism website:
https://www.ilemaurice.im/nouvelle-taxe-touristique-a-lile-maurice-a-partir-du-1er-octobre-2025/Since I’ve never been to Madagascar, I’m not aware of the conditions there. I relied on the article above, which states:
International Positioning – Regional Comparison
The 3 € per night tax positions Mauritius in the average range for Indian Ocean destinations:
Seychelles: Existing environmental tax
Maldives: Green Tax of $6 USD per night
La Réunion: Tourist tax varying by municipality
Impact on Competitiveness
This new tax could affect Mauritius’ competitiveness compared to destinations like:
Madagascar (no tourist tax)
Certain East African countries
Asian destinations without similar taxes