If you run a guesthouse or let out your riad to travellers, the tourist tax is part of your day-to-day life. It does not directly affect your income, as it is paid by your guests, but it is you who must collect it, declare it and pay it to the local council. It\u2019s a straightforward obligation, provided you organise it properly right from the start.<\/p>\n
This guide explains, on the basis of Law No. 47-06 on local authority taxation, as amended by Law No. 07-20, who is liable, how the tax is calculated, what rates are set out in the law, and what your reporting obligations are.<\/p>\n
In short<\/strong> : The tax applies to tourist accommodation establishments and other forms of tourist accommodation governed by Law No. 80-14. It is payable per person per night<\/strong>, with children under the age of 12 being exempt. For guesthouses, the law provides for a range of 15 to 30 dirhams<\/strong> ; for riads and houses let to tourists, from 10 to 25 dirhams<\/strong>. The exact amount is set by each local authority. The operator invoices it separately, pays it into the local authority\u2019s account every quarter and submits an annual return by the 1ster<\/sup> April.<\/p>\n Under Article 70 of Law No. 47-06, the tourist tax is levied on tourist accommodation establishments<\/strong> and some other forms of tourist accommodation<\/strong> governed by Law No. 80-14, whether they are operated by natural or legal persons. It is added to the cost of accommodation.<\/p>\n This includes, in particular, hotels, guesthouses, riads and properties let to tourists, hotel clubs, holiday villages and holiday residences. To find out whether your type of letting falls within the scope of Law No. 80-14 and what authorisations it requires, see our article on the Airbnb regulations in Morocco<\/a>.<\/p>\n The law provides for a single exemption: those children under the age of twelve<\/strong> (Article 71).<\/p>\n The tax is payable per person, per night<\/strong>, in accordance with the rate applicable to the establishment\u2019s category (Article 72). The calculation is therefore simple:<\/p>\n Tax = number of people aged 12 and over \u00d7 number of nights \u00d7 local authority rate<\/strong><\/p>\n Example of the method: a couple and an eight-year-old child are staying for three nights in a guesthouse. The tax is calculated on the basis of two people and three nights, i.e. six taxable nights\u2019 accommodation, multiplied by the rate set by the local authority for guesthouses.<\/p>\n Article 73 sets out, for each category, a range per person per night, within which each local authority sets its own rate:<\/p>\n The exact amount is set by a municipal order, issued following deliberation by the municipal council, within these ranges (section 168 of the Act). Check with the Marrakech local authority\u2019s tax assessment department, or with your accountant, to find out the current rate for your category before setting your prices.<\/p>\n The operator is collection manager<\/strong> the tax to its customers. Invoices must show the amount of tax separately<\/strong> (Article 76). If you sell via online marketplaces, check how the tax is shown and collected: you remain liable to the local authority.<\/p>\n The amount collected is paid voluntarily to the municipal treasurer\u2019s office or to the public accountant responsible for collection, every quarter, by the end of the month following the quarter<\/strong>. The payment is based on a statement drawn up in accordance with a template provided by the authorities, specifying the number of guests and nights.<\/p>\n Before the 1er<\/sup> April<\/strong> Each year, the operator must submit a declaration to the local authority\u2019s tax assessment department, using a form provided by the administration, stating the number of customers<\/strong> welcomed over the past year and the number of nights\u2019 accommodation<\/strong> (Article 74).<\/p>\n In the event of a sale, cessation, transfer of business or change of legal form, a declaration must be filed with the 45 days<\/strong>. In the event of the operator\u2019s death, his or her beneficiaries have three months (Article 75).<\/p>\n For a prospective buyer, tourist tax returns are, in fact, a good indicator of a guesthouse\u2019s actual level of business. If you are considering taking over or setting up a guesthouse, our article on the Profitability of a riad guesthouse with Marrakech<\/a> will help you formulate your hypotheses.<\/p>\n The tourist tax is just one of the obligations faced by a guesthouse operator. Depending on its circumstances, a guesthouse may also be liable for income tax or corporation tax, VAT, business rates and local services tax. For an overview of Marrakech letting models and their requirements, see our guide to\u20191-bedroom, 1-bathroom rental property<\/a>.<\/p>\n The law stipulates a range of 15 to 30 dirhams per person per night for guesthouses. The exact rate is set by each local authority.<\/p>\n No, children under the age of 12 are exempt. This is the only exemption provided for by law.<\/p>\n Every quarter, by the end of the month following the quarter. An annual declaration of the number of guests and overnight stays is also due by the 1ster<\/sup> April.<\/p>\n Yes, where it relates to tourist accommodation governed by Law No. 80-14. The law sets a rate of between 10 and 25 dirhams per person per night for riads and houses let to tourists.<\/p>\n The customer pays it, as it is added to the cost of accommodation, but it is the operator who collects it, includes it on the bill and pays it to the local authority.<\/p>\nWho is affected?<\/h2>\n
The exemption<\/h3>\n
How is the tax calculated?<\/h2>\n
The rates laid down by law<\/h2>\n
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The rate applicable to Marrakech<\/h3>\n
Your obligations as an operator<\/h2>\n
Collect and invoice<\/h3>\n
Pay quarterly<\/h3>\n
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Submit a declaration every year<\/h3>\n
Report changes<\/h3>\n
Managing the tourist tax on a day-to-day basis<\/h2>\n
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Tourist tax and other taxes payable by the accommodation provider<\/h2>\n
Frequently Asked Questions<\/h2>\n
How much is the tourist tax at a guesthouse in Morocco?<\/h3>\n
Do children have to pay tourist tax?<\/h3>\n
When must the tourist tax be paid?<\/h3>\n
Does this apply to a riad rented on a whole-property basis?<\/h3>\n
Who pays the tourist tax: the guest or the owner?<\/h3>\n
Are you planning to build a guest house?<\/h2>\n