Guesthouse in Morocco: preparing your tax file

Prepare a file separating your circumstances, the use of the property and the transaction under review: purchase, ownership, letting or resale.

Define the question to resolve

Which period and transaction does the answer cover?
Which personal details or records are still missing?
Which official documents and versions support the written answer?

Assemble the supporting records

Owner and property identification
Available dates, agreements and payment records
Property use, income and expenses with supporting records
Notices, filings and correspondence already received

Request a written explanation

Give the professional reviewing the file the same dated documents that you used to describe the project. Ask the response to identify its scope, assumptions, documents consulted and points still awaiting confirmation. A quotation should distinguish the service, the recipient of each payment and the conditions under which its amount could change.

Keep track of the next decision

Keep the questions, answers and document versions in one file. For each unresolved point, record who is following it, which evidence is expected and which decision depends on it. Update the file when the project or a document changes, rather than treating an earlier answer as a conclusion for a different situation.

Continue your preparation : visitor’s tax · Profitability of a riad guesthouse with Marrakech · through a company · Property taxation in Morocco · Airbnb regulations in Morocco · Contact Klair & Arno

Additional information

Have the actual activity classified

Describe who owns, contracts with guests, receives payments and supplies which services. Include ownership structure and available agreements. Do not choose a tax category from the words riad or Airbnb listing; give these facts to the adviser who will determine treatment.

Separate receipts and bank movements

Collect platform reports, invoices, refunds, cancellations and bank receipts by period. Show guest payment, intermediary deductions and amount received separately. Explain free stays, private use and periods without marketing. This file raises classification questions; it does not automatically establish a taxable base.

Document spending without assuming deductibility

Classify invoices and contracts by purpose, date, payee and property. Separate acquisition, works, furniture, operations and financing so each can be examined. A paid expense is not declared deductible here. Retain missing-document notes and amounts shared between private use and business.

Date the answer and define its scope

The ministry provides CGI 2026. Ask which edition, year, category and obligations the adviser applies to your facts, including deadlines and retention requirements. If another country is involved, have tax residence, returns and any treaty reviewed separately. Keep the answer and reassess when operator, use or period changes.

Last reviewed : October 28, 2026