Short-term rentals can pay well in Marrakech, but they are not tax-free, and the rules for tourist accommodation are stricter than most owners expect. Here is the structure of what you will deal with, so that your yield calculation is based on real numbers.
1. Tax on the rental income
Rental income earned in Morocco is taxable in Morocco, even if you live abroad. For individuals, the rate depends on the type of income and the amount, and the finance law has changed it more than once. Ask an accountant for the current rate on furnished and tourist rentals before you build your business plan. A figure from two years ago may be wrong today.
2. Tourist tax
Guests staying in tourist accommodation pay a per-night tourist tax, which the host collects and pays over. The amount depends on the category of the property. Many owners forget this item or assume the platform handles everything. Check what the platform does and does not collect for you.
3. The authorisation
Renting a furnished home to tourists on a regular basis requires a declaration or authorisation under the tourism rules, and the premises must meet safety and comfort criteria. In a building with a syndicate, the internal rules can also forbid tourist rentals. Verify this before you buy, not after the first complaint.
4. Your running costs
- Cleaning, laundry and linen between guests.
- A manager or a concierge, usually charged as a percentage of the rent.
- Platform commission.
- Utilities, internet and pool maintenance.
- Months with no booking.
A realistic way to count
Take the nightly rate you expect, multiply by a realistic number of nights, not the best month, and subtract every item above, then the tax. The figure you get is your net yield. It is often lower than the brochure and still reasonable. We cover the full method in how to invest in rental property in Marrakech, and the best areas in where to buy for short-term rental.
Frequently asked questions
Do I have to declare Airbnb income if I live abroad?
Rental income from a property in Morocco is generally taxable in Morocco. You may also have to declare it in your country of residence, so ask an adviser about the tax treaty between the two.
Does the platform pay the tax for me?
No. A platform may collect some amounts for guests, but your income tax and your authorisation remain your responsibility.
Can I rent my apartment on Airbnb if the building forbids it?
You risk complaints and a ban from the co-owners. Read the building's rules before you buy and before you list.
This article is general information, not tax advice. Rates and conditions change, so confirm them with a Moroccan accountant. To see homes suited to holiday rental, browse our holiday rentals or speak to the team.