Tourist tax (law 47-06)
The tourist tax (taxe de séjour) is a municipal tax due per person per night under law 47-06 as amended by law 07-20; each commune sets its rate within a legal range for each category.
The tourist tax is a municipal tax the guest pays on top of the price of the accommodation; the operator collects it, shows it on the invoice and pays it to the commune. It is governed by articles 70 to 76 of law 47-06 on local authority taxation, as amended by law 07-20.
The key rules
- it is charged per person per night, depending on the accommodation category;
- the law sets ranges, from 2 to 30 MAD depending on the category, and each commune sets its rate by order within those limits;
- children under 12 are exempt;
- it covers accommodation governed by law 80-14; for a whole apartment rented out by a private individual, the question remains open;
- Airbnb does not collect it in Morocco.
Formula: guests aged 12 and over × nights × municipal rate. Hypothetical example: two adults and an 8-year-old child stay 4 nights in a riad, with an assumed municipal rate of 20 MAD (within the 10 to 25 MAD range for riads): 2 × 4 × 20 = 160 MAD, as the child is exempt. Do not confuse it with the tourism promotion tax. Our tourist tax calculator gives the legal range for a stay, and the tourist tax guide has the full table.