| West-coast tourist accommodation tax: classified hotel or rental | EUR 0.80-4.00 per liable adult per night, by 2026 lodging category; 3-star example EUR 1.10 2026 rates, per person per night | Non-exempt overnight guests in taxable accommodation | Collected by accommodation provider or eligible booking platform | The TCO January 2026 official tariff shows per-night adult rates by classification; the EUR 4 top end covers palace category, not all accommodation. Minors and other legally exempt categories are excluded. Ask lodging whether this is included in the booking total. |
| West-coast tourist accommodation tax: eligible unclassified lodging | 5% of pre-tax overnight accommodation cost per person, maximum EUR 4.00 per liable person per night 2026 rates, per person per night | Certain unclassified or unclassifiable accommodation, subject to statutory exclusions and exemptions | Collected by eligible accommodation or payment intermediary | The 2026 TCO notice specifies a 5% calculation of the pre-tax room-night share per person, capped at EUR 4, and gives exclusions for group hostels, B&Bs and outdoor accommodation. The tax is not simply 5% of the whole booking after fees. |
| Marine reserve visitor entry or dive tag | No mandatory per-visitor tag verified in reviewed sources Check latest reserve regulation before entering the water | Scuba, apnea and snorkel visitors in the west-coast reserve | Not applicable based on verified public guidance; ask operator or reserve if rules change | The reserve activity page explains zoning and operator permits but does not document a separate mandatory per-visitor reef tag. This is a limited evidence statement, not proof that every service or special activity is free. |
| Marine reserve authorization for commercial or association operators | Amount not verified; operator administrative obligation, not a visitor pass Reserve page states renewal every 3 years | Commercial and association organizers active inside the reserve | Apply to Reunion National Marine Reserve administration | The reserve authority states that commercial and association structures must obtain authorization, renew it every 3 years and submit attendance data. Ask your provider about local compliance; this item is not an extra fee collected from ordinary individual divers. |
| Example guided scuba or baptism price | EUR 65 guided scuba or EUR 85 baptism, listed by Searun Operator-advertised example, not a guaranteed future price or slot | Optional scuba customers | Directly from the named Saint-Gilles operator | Searun direct prices include equipment and third-party liability cover. Confirm instructor ratio, total time, medical requirements, insurance exclusions and actual departure before paying. |
| Example dedicated apnea introduction | EUR 45, listed by Searun Operator-advertised example, subject to change | Optional apnea introduction customers | Directly with the Saint-Gilles provider | The operator listing identifies a 2-hour introduction. Club membership, medical certificate or a different course may carry separate conditions and costs. |