Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Morocco tax professional before filing.
Marrakech, Morocco · Morocco · Short-term rental taxes
Short-Term Rental Taxes in Marrakech, Morocco
Short term rental taxes in Marrakech: rent can be taxed as revenus fonciers at 10–20%, or as professional income on the 0–37% IR scale if the letting is run as a business, plus the commune's taxe de séjour.
The 30-Second Answer
- Short-term rental tax in Marrakech starts with a classification question: rent from letting property is taxed as revenus fonciers, but a letting run as an organised business can be taxed as professional income.
- Revenus fonciers are taxed at 10% or 15% of gross rent; since 1 January 2025 owners whose rent is withheld at those rates can opt for a final 20% rate and skip the annual return.
- Professional income is taxed on the progressive IR scale of 0%–37% — 34% applies to the slice between MAD 100,001 and 180,000 — after real expenses and depreciation.
- Airbnb does not list Morocco among the places where it collects taxes, so income tax and any taxe de séjour owed to the commune are the host's responsibility.
Deductions
What Marrakech STR Hosts Can Deduct
Real expenses count only if your letting is taxed as professional income. Under revenus fonciers the tax is on gross rent, so the costs below do not reduce it.
Professional hosts need invoices for every deduction and must keep accounts; depreciation follows the asset's useful life. Revenus fonciers taxed at 10%, 15% or 20% get no expense deductions at all.
Filing Calendar
Key Dates & Filing Calendar
Morocco's tax year is the calendar year. Which deadline applies depends on whether your rent is property income or professional income.
If no tax is withheld from your rent, you declare it yourself in your annual return. Confirm the payment timetable that applies to you with your local DGI office.
DGI — Note synthétique LF 2025; DGI — Guide fiscal MRE 2025; DGI — Note circulaire 733; Ministry of Tourism — Law 80-14
Tax Treatment
Revenus Fonciers vs. Professional Income
Whether the DGI sees you as a landlord or as a tourist-accommodation business decides your rate, your deductions and your filing date.
Revenus Fonciers (Property Income)
Tax on gross rent at a flat rate
- Rent is taxed at 10% of gross rent below MAD 120,000 a year and 15% from MAD 120,000.
- Owners whose rent is withheld can opt for a final 20% rate and skip the annual return (LF 2025).
- No deduction for actual costs — the rate applies to gross rent.
- Simple — but confirm with the DGI that your letting is not treated as a business.
Depends on how the DGI classifies your letting
Professional Income (Tourist Accommodation)
Progressive IR on net profit
- Profit is taxed on the IR scale: 0% to MAD 40,000, then 10%, 20%, 30%, 34% and 37% above MAD 180,000.
- Deduct real expenses and depreciation; keep accounts and invoices.
- Tourist accommodation, including other forms of hosting, is regulated by Law 80-14.
- Annual return due before 1 May.
No ceiling — top rate 37% above MAD 180,000
Depreciation
Depreciation for Marrakech STR Properties
Depreciation is only relevant if your hosting is taxed as professional income. Revenus fonciers are taxed on gross rent, so there is nothing to depreciate against.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Property taxed as revenus fonciers | Not deductible | The 10%, 15% or 20% rate applies to gross rent with no cost deductions. |
| Riad or apartment (professional host) | Useful life | Depreciate the building, not the land, over its useful life in your accounts. |
| Furniture, linen & kitchen equipment | Useful life | Record each asset with its invoice; confirm the accepted rates with your accountant. |
Keep an asset register with purchase invoices, dates brought into use and the rate applied. Assets must be recorded in your accounts to be deducted.
Selling the property is taxed separately under Morocco's rules on real-estate gains, not as rental income. Take advice before selling a riad you have run as a business.
Rates & Tourist Tax
Income-Tax Rates and Marrakech's Taxe de Séjour
The occupancy tax in Marrakech is the commune's taxe de séjour, charged per guest per night by tourist accommodation. Your main cost, though, is income tax at one of these rates:
Which rate applies to your Marrakech vacation rental income depends on its classification:
10–15% on gross rent (20% final option), or 0–37% on professional profit
DGI — Note synthétique LF 2025 and Guide fiscal MRE 2025 (finances.gov.ma, mre.gov.ma); Law 47-06 on local taxation
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb or Booking.com stay | Nobody — Airbnb does not collect tax for Moroccan listings | Declare the rent yourself as revenus fonciers or professional income |
| Taxe de séjour (lodging tax) | The accommodation provider collects it from guests and pays the commune | Pass-through money, not income — check the Marrakech per-night rate for your category |
| Rent withheld at source | The paying company or other withholding payer, at 10% or 15% above MAD 40,000 a year | Credit it in your return, or opt for the 20% final rate |
The taxe de séjour is a communal tax under Law 47-06 on local taxation, set per person per night by accommodation category, so confirm the current Marrakech figure with the commune's tax service. Letting furnished premises can also fall within VAT under the tax code — ask the DGI whether it applies to you.
Platforms
How Airbnb, Booking.com & Vrbo Handle Marrakech Taxes
The Airbnb tax in Marrakech is the host's job: Morocco is not on Airbnb's list of places where it collects and remits taxes, so nothing is withheld from your payouts.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Declare all income yourself | No — Morocco is not on Airbnb's collection list | Earnings and transaction history in the host dashboard |
| Booking.com | Declare all income yourself | No — you collect any taxe de séjour due | Reservation and payout statements in the Extranet |
| Vrbo | Declare all income yourself | No — you collect any taxe de séjour due | Payout history in the owner dashboard |
| Direct bookings | No third-party report | You | Keep your own ledger and receipts |
Using Multiple Platforms?
Add Airbnb, Booking.com, Vrbo and direct income together: the 10% or 15% revenus fonciers rate depends on your total gross rent for the year, not on each platform separately.
No DAC7 in Morocco — Self-Declaration
DAC7 is an EU directive and does not cover Moroccan listings. There is no platform withholding on Airbnb payouts, so declaring the rent — as property or professional income — is entirely up to you.
Airbnb — Where Airbnb collects and remits taxes (article 2509)
Illustrative P&L — Marrakech Medina Apartment (MAD)
Example only: one apartment let 150 nights at MAD 900. The owner also has a salary, so professional profit is taxed at the 34% band. Compares that with 15% revenus fonciers on gross rent. Not tax advice.
Record-Keeping
Stay Audit-Ready: What to Keep and How Long
Whether you are taxed on gross rent or on profit, records that tie platform payouts to your declarations protect you if the DGI asks.
| Keep | How long | Why |
|---|---|---|
| Platform payout statements and booking calendars | 10 years | Prove the gross rent declared for the year |
| Tax payment receipts and returns | 10 years | Show the rate applied and that tax was paid |
| Invoices for expenses and assets (professional hosts) | 10 years | Support deductions and depreciation |
| Taxe de séjour collected and paid | 10 years | Show guest-night totals and payments to the commune |
The tax code requires accounting documents and supporting papers to be kept for ten years — keep every rental record at least that long.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
Educational summary based on DGI, Ministry of Finance, Ministry of Tourism and Airbnb publications checked in September 2026. Amounts in Moroccan dirhams (MAD). Confirm with the DGI or a Moroccan accountant before filing.
- DGI — Note synthétique des mesures fiscales de la LF 2025 — IR scale 0–37%; revenus fonciers withholding threshold MAD 40,000; 20% final-rate option. finances.gov.ma/Publication/dgi/2024/synthetique-mesures-fiscaleslF2025.pdf
- DGI — Guide fiscal des Marocains résidant à l'étranger 2025 — Revenus fonciers 10% below MAD 120,000 and 15% from MAD 120,000; 20% option; declaration before 1 March. mre.gov.ma/sites/default/files/2025-07/Guide%20MRE_FR_2025.pdf
- DGI — Note circulaire n° 733 (2023) — Revenu global return with professional income before 1 May. finances.gov.ma/Publication/dgi/2023/NoteCirculaireN733-2023.pdf
- DGI — Note circulaire n° 727 (LF 2017) — Accounting documents to be kept for ten years. finances.gov.ma/Publication/dgi/2017/CirculaireLF2017_VD.pdf
- Ministry of Tourism — Hébergement touristique (Law 80-14) — Law 80-14, operating authorisations, guest tele-declaration (Decree 2-15-865). mtaess.gov.ma/fr/tourisme/metiers-tourisme/hebergement-touristique/
- Law 47-06 on local taxation — taxe de séjour — Per person per night, by accommodation category. finances.gov.ma/Publication/dgi/2007/8747_loi_fisc_locale_frc.pdf
- DGI — Code général des impôts 2026 — Consolidated tax code. finances.gov.ma/Publication/dgi/2025/CGI-2026-FR.pdf
- Airbnb Help Center — Where Airbnb collects and remits taxes — Morocco not listed. airbnb.com/help/article/2509
Questions
Frequently Asked Questions — Marrakech STR Taxes
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