Tourism promotion tax

The tourism promotion tax (TPT, “taxe de promotion touristique”) is often confused with the tourist tax. They are two separate levies: the tourist tax goes to the commune, while the TPT is collected for the Moroccan National Tourist Office (ONMT), under decree 2-79-749 as amended (Bulletin officiel no. 5487 of 1 January 2007).

How it works

• it is also due per person per night;
• the amount depends on the category of the classified establishment, from 1 MAD for inns and pensions to 15 MAD for luxury hotels;
• its table covers categories of classified establishments: hotels, guesthouses, holiday villages, tourist residences, motels, inns and pensions.

We have found no source that extends the TPT to rentals between private individuals. If you run a classified guesthouse, check your category and your obligations with your accountant. For the tourist tax on a given stay, use our calculator. The full table and the difference between the two taxes are set out in our guide to the tourist tax in Morocco.